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McDonald v Commissioner of Business Franchises
Judgment date: 25/11/1992
Court: HCA
Judge: Mason CJ, Brennan, Deane, Dawson, Toohey,Gaudron & McHugh JJ
Citation:
(1992) 109 ALR 619;
(1992) 175 CLR 472;
(1992) 67 ALJR 55;
Catchwords: Evidence; Documents; Conclusive evidence provision; Business franchises;
Taxation and revenue; Customs and excise; Business franchise licence fees; Tobacco wholesaling licence;
Statutes; Interpretation; Revenue statutes; No statutory power to issue assessment notice;