A review of the Commonwealth Courts portal shows that the callover for the taxpayer’s appeal of the decision of Justice Gordon in Central Equity Limited v Commissioner of Taxation  FCA 908 has been adjourned to 17 April 2012.
Also, the portal shows that the Commissioner filed a Notice of Contention on 4 October 2011. When one has regard to the judgment, it is this likely that the Notice of Contention was filed in respect of the finding (albeit strictly obiter) that the refund notification lodged by the taxpayer was a valid notification for the purposes of s 105-55 of Schedule 1 to the Taxation Adminstration Act and the transitional provision in sub-item 16(2) of the Taxation Laws Amendment (2008 Measures No.3) Act 2008. Notwithstanding the very clear finding of her Honour, it appears that the Commissioner is not willing to admit defeat on the notification issue. The reasoning behind the Commissioner’s views on the validity of a notification can be found at MT 2009/1 ‘Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953″.