29 Sept 2011
NGUYEN v THE COMMISSIONER OF INLAND REVENUE HC WN CIV 2010-485-1452
- Citation
- openlaw-49751233_4e22_46d9_b03c_96b2eb80129f.pdf
- Court
- High Court
The Court dismissed judicial review: the Commissioner made genuine and honest assessments based on available information and statutory challenge procedures were the primary remedy; the refusal to amend under s113 did not amount to reviewable error because the taxpayer failed to provide clear, corroboratory evidence of specific errors; however the Commissioner was invited to reconsider two discrete points (the precise amount remitted by police and the attribution of the Lexus CFB651) under s113 given their potential materiality to the assessed liability.