28 Sept 2011
HARDIE V THE COMMISSIONER OF INLAND REVENUE COA CA68/2011
- Citation
- openlaw-9c34c00c_1131_404b_b632_ac9a13f8e9cd.pdf
- Court
- Court of Appeal
The Court of Appeal held the strike out was wrong because on the limited record it was arguable the default assessments were not genuine exercises of judgment (compounding 10% monthly increases to induce filing, possible failure to allow input credits and an unexplained 20% expense allowance), so judicial review proceedings should not have been struck out and the matter must proceed to the High Court for full consideration.