23 Mar 2011
NORTHBRIDGE HOLDINGS LIMITED V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2010-404-2191
- Citation
- openlaw-62760ef6_b9e8_4178_bf24_238d4693895a.pdf
- Court
- High Court
The application is dismissed because the debt was based on self-assessments which are not challengeable outside the statutory objection/challenge regime (s109); the applicant failed to demonstrate a genuine and substantial dispute about the debt, failed to establish exceptional circumstances under s89K to justify a late challenge given agent-related failures, and failed to show sufficient grounds under s113 for the Commissioner to amend the assessments; accordingly the statutory demand stands and the applicant must pay.