22 May 2012
HUA & Ors V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-007442
- Citation
- openlaw-74bf0d5e_7d1c_415a_b46c_cab78b3e25c8.pdf
- Court
- High Court
The appeal was dismissed because the appellants' claim was an abuse of process and barred by issue estoppel: the Taxation Review Authority had already determined the essential issues; further, s165 TAA meant any recovery for GST paid on behalf of the vendor lies against that vendor not the Commissioner, and s94A did not assist because there was no mistake at the time of payment.