27 Feb 2008
CHRISTIESON V COMMISSIONER OF INLAND REVENUE HC HAM CIV 2007-419-913
- Citation
- openlaw-e101f93a_cf43_40f7_8e6b_926e40c85f86.pdf
- Court
- High Court
The plaintiff failed to comply with the statutory time limits required to invoke the dispute procedure under the Tax Administration Act 1994 and adduced no evidence of exceptional circumstances warranting extension of time; the Commissioner's unchallenged evidence disposed of the claim, making the proceeding without merit and justifying judgment for the Commissioner and an indemnity costs award.