4 Jun 2010
TANNADYCE INVESTMENTS LIMITED V COMMISSIONER OF INLAND REVENUE CA CA703/2008
- Citation
- openlaw-3e0614f5_8414_4353_8c1b_ce8e84496060.pdf
- Court
- Court of Appeal
The pleaded facts did not establish the exceptional circumstances required to permit judicial review of the tax assessments under Westpac; the assessments were those of an officer who honestly believed they were correct and the statutory Part 8A challenge procedure was the appropriate remedy; accordingly the judicial review proceeding was an abuse of process and must be struck out, and because no arguable basis remained to dispute the debt the statutory demand challenge failed.