PROCEDURE – pleadings – statement of claim – professional negligence – accountant’s negligence – failure to plead sufficiently what would have comprised “competent taxation advice”
TAXATION – decision of Administrative Appeals Tribunal to affirm decision refusing claims for drawback of import duty on goods exported from Australia – whether applicant is t
PRACTICE AND PROCEDURE – appeal from decision of Administrative Appeals Tribunal – whether application dismissed for want of prosecution on initiative of Court – consideration
TAXATION – Application for default judgment – failure to file an address for service – failure to appear – evidence that respondent on notice of proceedings – no reasonable pr
TAXATION – Changes in beneficial ownership of dutiable property – Dutiable property becoming the subject of a different trust – Relevance of dutiable property nevertheless continui
PRACTICE AND PROCEDURE – application for the vacation of trial dates – second application to vacate trial dates - where parties had had ample time to prepare – where new mater
