31 Aug 2007
AMALTAL FISHING CO LTD V IRD HC WN CIV 2007-485-643
- Citation
- openlaw-426fab0e_3f23_49b0_9ba9_e34def8864d0.pdf
- Court
- High Court
The failures to forward the Notices and the mistaken belief about the challenge period were within the control of the taxpayer or its employee and did not amount to events beyond the disputant's control or reasonably justify late filing under s138D; accordingly the Authority was correct to refuse leave and the appeal is dismissed.