4 Jul 2007
ANDERSON V COMMISSIONER OF INLAND REVENUE AND ANOR HC AK CIV 2005-404-5589
- Citation
- openlaw-44bbd26c_308b_474c_8d6d_41efd9f49ce6.pdf
- Court
- High Court
The Court found no procedural unfairness or abuse of power: the IRD officer did not give advice on how to complete the GST returns or IR315, a full investigation was conducted, the applicant had not shown exceptional circumstances, and the statutory disputes process and time limits precluded relief; accordingly the judicial review application was dismissed.