11 Nov 2009
GOH V COMMISSIONER OF INLAND REVENUE HC AK CIV 2009-404-3258
- Citation
- openlaw-ae0110a3_ec55_494b_969c_b44871ae56ac.pdf
- Court
- High Court
Proceeding struck out because it is an abuse of process: the Tax Administration Act provides the exclusive dispute resolution procedures and the plaintiff used the wrong forum; alternatively the claim is without merit because s252 requires deduction of the grossed-up excess benefit payment including the tax portion, so the plaintiff is not entitled to the claimed credit; relief would produce an unwarranted windfall and is therefore withheld in the Court's discretion.