Court of Appeal upholds High Court decision that clarifies when Commissioner’s Notice of Response is due following s 89K decision
The Commissioner’s Notice of Response (“NOR”) was filed within two months of the decision by the Taxation Review Authority that the Commissioner should have accepted the Doug Vesey Trust’s Notice of Proposed Adjustment (“NOPA”) out of time pursuant to s 89K of the Tax Administration Act. The Court of Appeal upheld the finding of Peters J that the Commissioner’s NOR was filed in time and there was no deemed acceptance of the Trust’s NOPA.
Goods and Services Tax Act 1985
Tax Administration Act 1994, ss 89AB, 89AC, 89D(5), 89H(2), 89K, 138P
Taxation Review Authorities Act 1994, s 26A
Interpretation Act 1999, ss 7, 18