5 Apr 2004
SEA HUNTER FISHING LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA55/03
- Citation
- openlaw-1e9298ca_91a0_450a_8f40_d1eec739c3ca.pdf
- Court
- Court of Appeal
The savings provision in s100(3)(c) only protects claims where the Commissioner, after addressing a prior written query or consideration, has reached and conveyed a considered written agreement to allow the claim; an automatic computer-issued cheque and notice issued in error did not amount to such an agreement, so the savings provision did not apply and the appeal must be dismissed.