41 Hunter Valley Developments Pty Ltd v Cohen [1984] FCA 176; (1984) 3 FCR 344, which as stated above was referred to by the learned Judge in this case, was concerned with whether or not a film was a qualifying Australian film for the purposes of Div 10BA of the Income Tax Assessment Act 1936 (Cth) . There was a prescribed period of 28 days to make an application for a review of the decision. Although the final decision was given on 25 August 1983, the application for review was not filed until 29 December 1983 and not served until 15 February 1984 due to some misunderstanding. Wilcox J discussed the criteria by which a Court's decision to extend time for an application for review under s 5 of the Administrative Decision (Judicial Review) Act 1977 (Cth) should be exercised. His Honour referred to the fact that it was a precondition to the exercise of discretion in his favour that the applicant for extension show an "acceptable explanation for the delay" and that it is "fair and equitable in the circumstances" to extend time. His Honour also said that action taken by the applicant, other than by making an application for review under the Act, was relevant to the consideration of the question whether an acceptable explanation for the delay had been furnished; further, a distinction is to be made between the case of a person who, by non-curial means, has continued to make the decision maker aware that he contests the finality of the decision (who has not "rested on his rights" per Fisher J in Doyle v Chief of Staff (1982) 42 ALAR 283 at 287) and a case where the decision-maker was allowed to believe that the matter was finally concluded. His Honour also said that any prejudice to the respondent, including any prejudice in defending the proceedings occasioned by the delay, was a material factor militating against the grant of an extension of time and that the mere absence of prejudice was not enough to justify the grant of an extension of time. His Honour said: