P and R v EQC and MIS [2024] CEIT-2023-0014 [pdf, 331 KB]
...after 1 January 2011. 10) The parties’ submissions pointed out that the Tribunal’s decisions do not create precedent in a stare decisis sense. For such precedent to be created from a decision of this Tribunal, that decision would need to be appealed and the treatment of the law affirmed on appeal, an uncertain and drawn-out process. It was the view of the parties that the referral process under s53 would provide a swifter means to resolve the issue. The issues and questions...