Power v Deputy Commissioner of Taxation (No 2)

• 1. Practice and Procedure
  2. › Judgments and orders
  3. › Amending, varying and setting aside
  4. › Re-opening to reconsider a point
  5. › Whether Court proceeded on misapprehension as to facts or law
  6. › Whether absence of reference to party's submission demonstrates lack of consideration
• 1. Practice and Procedure
  2. › Judgments and orders
  3. › Duty to give reasons
  4. › Intermediate appellate court
  5. › Extent of obligation to address submissions
• 1. Taxation
  2. › Administration
  3. › Director penalty notices
  4. › Validity of notice under s 269-25
  5. › Whether notice satisfied statutory prerequisites as to content
  6. › Taxation Administration Act 1953 (Cth), s 269-25, Sch 1
• 1. Statutory Interpretation
  2. › Notices as condition precedent to recovery
  3. › Whether strict compliance with legislative requirements as to content required
  4. › Distinction between requirement of strict compliance and question of what the requirements are

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