THE TRUSTEE FOR THE DALBY FAMILY TRUST and COMMISSIONER OF TAXATION (Taxation) [2019] AATA 5241

TAXATION – income tax – taxation of trust – discretionary trust – application by Applicant for leave to rely on grounds not in objection – nature and importance of the amendment to the party seeking it – extent of delay and effect a grant of leave would have on the hearing – no explanation given for delay - prejudice to respondent - application for leave refused.

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