29 Jun 2007
MCILRAITH V CIR HC HAM CIV 2003-419-208 M136/01
- Citation
- openlaw-1bba4459_537c_43df_8232_23f8f9369bbc.pdf
- Court
- High Court
The Court held the Commissioner correctly assessed the specific amounts received by the plaintiff as taxable (dividends, monetary remuneration or income reconstructed under tax avoidance rules), allocated them to the year in which they were received, declined the plaintiff's double taxation and time‑bar arguments, found the later company returns irrelevant and materially incorrect, and dismissed judicial review claims as moot or unfounded because the statutory challenge process cured any procedural defects and no bias was established.