19 Mar 2010
JOHN DAVID HARDIE V COMMISSIONER OF INLAND REVENUE HC AK CIV-2009-404-001785
- Citation
- openlaw-11e54384_cd8b_44d0_b6ff_b22aa9fa28f7.pdf
- Court
- High Court
Default income tax and GST assessments were valid and enforceable because the appellant failed to file required returns and did not follow statutory procedures to challenge assessments; the appellant's Treaty-based exemption and BORA arguments failed as a matter of law; secrecy and fresh evidence applications were refused; appeal dismissed except for a PAYE concession of $6,250 reducing the judgment to $10,335,160.32.