21 Feb 2007
BALICH V COMMISSIONER OF INLAND REVENUE HC AK CIV 2006-404-4113
- Citation
- openlaw-6a3c889d_f065_472a_a941_2a12ddaf1b1e.pdf
- Court
- High Court
The Court held that (a) the Commissioner did not err in declining to amend tax and GST assessments under s113 because the amended returns lacked evidential or legal merit (the substantive challenges were without foundation); (b) the Commissioner unlawfully failed to afford procedural fairness in the exercise of the s89K discretion by not providing the applicant an opportunity to produce medical evidence the applicant said was on file, rendering that decision reviewable, but on discretionary assessment the Court refused to grant relief because the asserted medical evidence would not likely est…