14 May 2013
PATTERSON V THE COMMISSIONER OF INLAND REVENUE COA CA870/2011
- Citation
- COA CA870/2011
- Court
- Court of Appeal
The Registrar was correct to refuse dispensation because the appellant cannot show exceptional circumstances; the appeal is unarguable as default assessments are statutorily final under s109 due to a late NOPA, and the appellant lacked standing to defend the bankruptcy in the High Court; therefore security for costs must be paid.