17 Dec 2008
SADIQ & SADIQ AS TRUSTEES OF THE AZURA FAMILY TRUST V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008-404-004306
- Citation
- openlaw-da77fb1a_b904_443c_897e_e33cb0030127.pdf
- Court
- High Court
Insufficient evidence existed that the Commissioner sent the electronic letter of 5 April 2005; however the faxed request of 14 April 2005 was proved, fell within the 15 working day period calculated from the day after receipt of the return, and constituted an arguable and jurisdictionally effective s46 request such that the Commissioner had an arguable defence to the Trust's claim for the period ending 28 February 2005; accordingly summary judgment was refused for that period and further factual development ordered for subsequent periods.