16 Feb 2009
DOUGLAS & ORS V COMMISSIONER OF INLAND REVENUE HC AK CIV-2003-404-006359
- Citation
- openlaw-cf2db980_6972_4ac8_b7dc_47860c40ed44.pdf
- Court
- High Court
The Court refused to remit the matters to the TRA and affirmed the TRA's decisions except to give effect to the TRA's finding allowing a $22,500 consultancy fee deduction for certain trading companies; IR150 certificates were valid and provided adequate evidential foundation; later evidence from other Russell template cases cannot be used to reopen or alter earlier assessments on appeal; exhibit 16 did not provide adequate basis for funding charge; Commissioner to calculate additional tax and apply Withey where he is satisfied no neglect or default occurred; orders made to amend assessments f…