2 Apr 2009
MANAGED FASHIONS LIMITED V COMMISSIONER OF INLAND REVENUE HC AK CIV-2008-404-3018
- Citation
- openlaw-7024db3b_ddb1_4849_b068_119f141953e9.pdf
- Court
- High Court
Applicant failed to establish a reasonably arguable defence or a real prospect of successful judicial review that would compel reassessment or a $50,000 credit; statutory scheme treats assessments as correct and penalties attach when tax is unpaid under the statutory due date; alleged double assessment does not create inconsistency or invalidate the debt.