Donald Eugene Allen v The Commissioner of Inland Revenue - SC 60/2005

Civil appeal - whether the Court of Appeal erred in their interpretation of ss 138B and 89D of the Tax Administration Act 1994 (˜the Act"), which regulate the process which a taxpayer is required to follow if he or she wishes to challenge a default assessment made by a Commissioner under s 106 of the Act - whether the Court was in error in concluding that the Taxation Review Authority had power to strike out the challenge under s 138H of the Act. CA 204/04 8 September 2005