4 Apr 2013
MAWHINNEY V COMMISSIONER OF INLAND REVENUE HC AK CIV-2012-404-3985
- Citation
- openlaw-1a2cd6cd_193b_44bd_9016_a298bf162180.pdf
- Court
- High Court
Applicant failed to establish a clear statutory entitlement to payment as a matter of law and fact; material disputes existed about whether the documents were assessments or mere information and whether s46 created a separate refund obligation after 15 working days following requested information. Commissioner has tenable defences; summary judgment was inappropriate and dismissed.