Binetter v Deputy Commissioner of Taxation (No 2) [2012] FCA 655 (19 June 2012)

PRACTICE AND PROCEDURE – judicial review of notice under Income Tax Assessment Act 1936 (Cth) s 264 – admissibility of expert evidence – report by independent accountant – evidence going to meaning of notice and reasonableness of time for compliance – relevance – whether probative value of report substantially outweighed by danger of undue waste of time