Bargwanna (Trustee) v Commissioner of Taxation

REASONS FOR JUDGMENT THE COURT: 1 We will not allow further submissions as to the merits of our earlier decision. If it is to be challenged, it should be challenged on appeal. This is particularly so given the stage which these proceedings have reached. We see no reason to revisit our decision that the matter be remitted to the Administrative Appeals Tribunal (the "Tribunal"). The question is as to the basis for any rehearing in the Tribunal. We will allow counsel to make further submissions and provide authorities concerning that matter. Such submissions must be exchanged and forwarded to the Court on or before 14 December 2010. Counsel should also include the orders which they consider will be appropriate finally to dispose of this matter in this Court. This includes orders as to costs. Again, those submissions should be made within seven days, that is, by 14 December 2010. I certify that the preceding one (1) numbered paragraph is a true copy of the Reasons for Judgment herein of the Honourable Justices Dowsett, Kenny and Middleton.