ADMINISTRATIVE LAW - preliminary issue - scope of s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) - whether grounds of appeal stated question or questions of law - whether appeal competent
TAXATION - components of the asset 'mining information' for the purposes of Div 855 of the Income Tax Assessment Act 1997 (Cth)
TAXATION - market valuation of 'mining information' undertaken for the purposes of s 855-30(2) of the Income Tax Assessment Act 1997 (Cth) - test in Spencer v Commonwealth (1907) 5 CLR 418 - whether the sunk cost methodology is the appropriate basis for ascertaining the market value of 'mining information'
TAXATION - Administrative Law - whether the Administrative Appeals Tribunal failed to exercise its decision-making power by failing to adequately set out the basis of its reasoning and the findings of fact, evidence or law on which its decision is reached
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