6 Jul 2006
M R FORESTRY (NO.1) TRUST LIMITED AND ANOR V THE COMMISSIONER OF INLAND REVENUE HC WN CIV 2006-485-21
- Citation
- openlaw-53a55e47_ed8e_4b3a_88a3_e3db2851c727.pdf
- Court
- High Court
The Court held that s138E does not prevent invocation of the Part IVA disputes procedure in respect of assessments; accordingly the Commissioner must issue a disclosure notice and allow the disputes resolution procedure to proceed in respect of the plaintiffs' NOPAs dated 18 August 2005 for the 2000 income year. The Act does not compel referral to the Adjudications Unit and does not bar the Commissioner from amending assessments under s113 in circumstances permitted by the Act.