ATO Small Business Benchmarks, while properly the subject of judicial notice under s 144 of the Evidence Act 1995 (NSW), are a checking tool for known figures and cannot be used to derive unknown turnover or profit in the absence of actual financial evidence; a party that twice declines a court's invitation to be heard on an issue cannot later complain of denial of procedural fairness on that issue.
The full text is available to signed-in members, including the 16 later cases that cite this judgment.
2 of the 16 citing cases carry a classified treatment. How each court treated it is available to signed-in members.