13 Nov 2008
ENTERPRISES LAKEVIEW LTD V COMMISSIONER OF INLAND REVENUE HC HAM CIV-2007-419-1727
- Citation
- openlaw-c193781f_df0d_4f5f_a5d7_720b2945371a.pdf
- Court
- High Court
On the facts the court found Enterprises Lakeview Ltd was an artifice/sham controlled by Mr Smith and the Commissioner acted reasonably and within statutory power in issuing s157 deduction notices and advising debtors to pay IRD; the judicial review application was dismissed.