16 Apr 2012
ALI V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7302
- Citation
- openlaw-2d25bb35_8c27_4df4_88ce_e7aedb42b746.pdf
- Court
- High Court
Section 109 of the Tax Administration Act 1994 bars these judicial review proceedings because the plaintiffs had statutory dispute and challenge remedies under Part 8/8A available and cannot show the extremely rare exception where those procedures could not practically be invoked; the Commissioner afforded adequate process and made considered assessments, so the applications must be dismissed.