2 Apr 2012
WILLIAM ROYCE DEVELOPMENTS LIMITED V THE COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-6299
- Citation
- openlaw-35063678_524e_44df_9c03_ff125d742664.pdf
- Court
- High Court
The application is dismissed because the applicant did not pursue the prescribed statutory dispute processes within the required time so s 109 of the Tax Administration Act 1994 deems the assessments correct, meaning there is no arguable substantial dispute under s 290(4) and the statutory demand must not be set aside.