s 438 & materiality: “convoluted” & “confusing”

Federal Court: "On my understanding of the majority approach in SZMTA in those circumstances, read with MZAOL, where there is an admitted non-disclosure of the existence of a s 438 notification, there must be a two-step process undertaken by the supervising court on judicial review to determine “materiality” so as to arrive at a conclusion of jurisdictional error".

The Federal Court described those 2 steps as follows:

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