ZBDD AND Commissioner of Taxation (Taxation)

OBITER

The Tribunal noted that in the Witness Statement, the Applicant cites and relies upon a Commissioner’s Ruling that appears to have been generated by artificial intelligence ([110]). The Tribunal found that JK’s Witness Statement is entirely inaccurate as to what that ruling is about and says, and has therefore put those submissions aside ([110]). In the annexure, the Applicant relied upon 70 cases, none of which include a proper citation; the Outline contains even more cases (including repeated

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