This was a matter involving provisions of the Taxation Administration Act 1997 ('TAA') which was head by the Supreme Court. A decision was handed down on 14 February 2007 in favour of the Commissioner
The issue was whether in light of section 109 of the TAA, the Commissioner's application to rely on an additional ground involves a reassessment of duty that is time barred under section 9 of the TAA. In the event that it was, whether the court should exercise its discretion under section 109 of the TAA to allow the new ground to be raised.
