I appeared as junior counsel. This is the leading case on what constitutes an assessment and the ability of taxpayers to review actions of the Commissioner.
CIR v Canterbury Frozen Meat Company Ltd v CIR
Content of the James Coleman website is the property of James Coleman and may not be copied or published, and content may not be saved to, emailed to or linked to from other sites or servers without the copyright holder's written permission. However, users may print, download or email content for individual use.