Rawson Finances Pty Ltd v Commissioner of Taxation [2013] FCAFC 26 (5 March 2013)

http://www.austlii.edu.au/au/cases/cth/FCAFC/2013/26.html

ADMINISTRATIVE LAW – whether findings of tribunal open on the evidence – burden of proof – relationship between s 14ZZK(b)(i) Taxation Administration Act 1953 (Cth) and s 43(1) Administrative Appeals Tribunal Act 1975 (Cth) – procedural fairness