McDONALD v COMMISSIONER OF BUSINESS FRANCHISES1 VR 611
Statute - Interpretation - Amending Act - Removal of prohibition on wholesale of tobacco by unlicensed persons - Power to recover licence fee for prohibition period after prohibition removed - Notice of assessment - Validity - Assessment challenged in proceedings other than appeal or review - Whether assessment duly made - Conclusiveness of assessment - Business Franchise (Tobacco) Act 1974 (No. 8597), s19A(1)(d), s19B, s19E(2) - Interpretation of Legislation Act 1984 (No. 10096), s14(2)(e).
Administrative law - Assessment under Business Franchise (Tobacco) Act 1974 - Power to make assessment - Validity - Conclusiveness of assessment - Business Franchise (Tobacco) Act 1974 (No. 8597), s19A(1)(d), s19B, s19E(2).