Fair Work Act 2009
s.394—Unfair dismissal

Michael Hillenaar
v
RTL Mining and Earthworks Pty Ltd
(U2021/10067)

Application for an unfair dismissal remedy.

[1] This decision concerns an application for an unfair dismissal remedy made by Mr Michael Hillenaar pursuant to s.394 of the Fair Work Act 2009 (the Act). The application was filed in the Fair Work Commission (the Commission) on 8 November 2021 (the Application) after Mr Hillenaar was dismissed by the Respondent, RTL Mining and Earthworks Pty Ltd (RTL), with effect from 26 October 2021.

PRELIMINARIES

[2] The merits of the Application were the subject of a determinative conference held by me on 18 February 2022. Mr Hillenaar appeared on his own behalf. Permission was sought by RTL to be represented by Ms Nikola Prestia, solicitor, of HR Legal. In correspondence dated 15 February 2022 the Applicant advised that he objected to the respondent’s use of representation on the grounds that "the representative will not be able to answer questions accurately as to why the sick certificate was not valid considering that sick certificates did not have to be handed in until next pay day". In this respect, I advised the Applicant in correspondence from my chambers on 16 February 2022 that the individual who he contended to have the relevant knowledge, Mr Hyde, was to be called to give evidence and would be available for questions from the Applicant. Based upon submissions put forward by the Applicant on the question of permission to appear, I further determined that the requirements under s.596(2) of the Act were met, and permission was duly granted.

[3] Section 396 of the Act requires the determination of four initial matters before consideration of the merits of the application. Those matters are whether the application was made within the period required in s.394(2), whether the person was protected from unfair dismissal, whether the dismissal was consistent with the Small Business Fair Dismissal Code, and whether the dismissal was a case of genuine redundancy. Neither party put forward that any of the initial matters required consideration. In relation to the elements within s.396, I find that Mr Hillenaar’s application was lodged with the Commission within the 21 day period for making applications required by s.394(2) and that questions of consistency with the Small Business Fair Dismissal Code or genuine redundancy do not arise.

BACKGROUND

[4] RTL is a provider of mining, civil construction, and heavy earthmoving plant hire services, as well as general and over dimensional transport services in the Latrobe Valley and surrounding regions, including at the Yallourn Mine.

[5] Mr Hillenaar commenced employment with RTL on 29 November 2019. Mr Hillenaar was initially engaged as a “Casual/Seasonal Truck Driver/Plant Operator”. He commenced on a fulltime basis as a “Production Employee” from 13 January 2021 at the Yallourn Mine, working predominately as a Driller’s Offsider. The role was completely site based. 1

[6] There appear to have been no issues in relation to Mr Hillenaar’s employment until September 2021.

[7] Around mid-September 2021, the Victorian Chief Health Officer issued the COVID-19 Mandatory Vaccination (Specified Facilities) Directions (Specified Facilities Directions) under the Public Health and Wellbeing Act 2008 (Vic) requiring that any person performing work at a construction site must receive a first dose of the COVID-19 vaccine by 2 October 2021, and must be fully vaccinated against COVID-19 by 13 November 2021, unless a valid medical exemption applied. In October 2021, the Victorian Chief Health Officer issued the COVID-19 Mandatory Vaccination (Workers) Directions (Workers Directions) requiring that in order to work onsite “mining workers” must receive a first dose of the COVID-19 vaccine by 15 October 2021, or have a booking to receive the first dose by 22 October 2021, and must be fully vaccinated against COVID-19 by 26 November 2021, unless a valid medical exemption applied.

[8] RTL considers that both the Specialised Facilities Directions and the Workers Directions apply to Mr Hillenaar’s employment. Correspondence was sent to Mr Hillenaar by the Yallourn Mine Manger, Mr Bernie Hyde, on 4 October 2021 attaching a letter from Owen Cavonough, RTL’s General Manager. The letter informed Mr Hillenaar of the following;

“As you are aware the Victorian Government has issued COVID-19 Mandatory Vaccination Directions that apply to construction sites including State Critical Infrastructure Projects such as the Yallourn Incident Response and Recovery Works, including Morwell River diversion remediation works covering the work you perform.

In summary, the current Direction (No.5) requires the Company to take reasonable steps to prevent unvaccinated workers (unless they are exempt) from entering or remaining on site from the relevant date. I attach a copy of the current direction for your information.

We understand that you have not been vaccinated. Unfortunately, this means that we cannot permit you to be on site.

We encourage you to reconsider your decision and are willing to arrange an appointment with a Medical Practitioner (at our cost) to discuss vaccination and hopefully allay any concerns you have.

While we cannot compel you to be vaccinated and accept this is a matter for you, unfortunately your decision means you cannot meet what has become a legal requirement of your current employment.

Until you meet this requirement (or the Government changes the Direction) we have no option but to suspend your employment without pay. We confirm that from the date of this letter, you are on unpaid suspension (with no accruals of leave). We will allow you to take any accrued annual leave you have during this suspension period if you wish. If you wish to take this annual leave, please let me know.

While at this stage we are suspending you, unless either your decision (or the Direction) changes, then you should be aware that your employment is at risk of termination.

As you can appreciate these circumstances are out of our control.” 2 (underlining added)

[9] Mr Hillenaar responded to Mr Hyde’s email the following day, Tuesday 5 October 2021, providing a medical certificate and stating that he was attending his GP on Wednesday to discuss COVID-19 vaccinations. 3 The medical certificate certified Mr Hillenaar as unfit for work from 4 October to 5 October because he was “suffering from a medical condition”.4

[10] On 10 October 2021, Mr Hyde emailed Mr Hillenaar attaching a “show cause” letter signed by Mr Cavonough. The show cause letter reiterated the material within the 4 October correspondence as well as providing further information about RTL’s understanding of its obligations, with the letter setting out the following:

“EMPLOYMENT WITH RTL – IMPACT OF YOUR DECISION NOT TO RECEIVE COVID-19 VACCINATION

We refer to our previous correspondence where we notified you of the Mandatory Vaccination Directions issued by the Victorian Government. Copies of these Directions are available at the Department of Health website: dhhs.vic.gov.au

We confirm that these Directions required workers on construction sites including State Critical Infrastructure Projects such as the Yallourn Incident Response and Recovery Works, including Morwell River diversion remediation works covering the work you perform to receive their first dose of COVID-19 Vaccination before 2 October 2021.

The additional Directions announced on 1 October and released on 7 October 2021 require all our workers (except those able to work from their home) to have been partially or fully vaccinated before 15 October 2021, or to provide proof by this date that they are booked in for their first jab before 22 October 2021.

The only exception is if an employee has a certificate from a medical practitioner confirming they are an “excepted person” as defined in these Directions. These are very limited exceptions.

We previously informed you that, unless the exception applies, that as a worker on a State Critical Infrastructure Project site, after 30 September 2021 we legally could not allow you on site, and therefore you would be placed on unpaid suspension (without accrual of entitlements). We also informed you that unless you changed your mind, your employment may be terminated. That is due to these Directions issued by the Victorian Government it is now a legal requirement of your role to be vaccinated.

We also offered to arrange an appointment with a medical practitioner (at our expense) with the hope that this may address your concerns about vaccination, and lead you to change your decision.

Despite this, you have informed us that you are not willing to be vaccinated. While we cannot compel you to be vaccinated and respect that this is your personal decision, unfortunately this decision is going to have negative consequences for your employment with RTL. Given these Directions apply to employers throughout Victoria – it is likely to have consequences on your ability to find other employment in this State (except jobs that can be performed from home).

We don’t want to have to terminate your employment, we are therefore once again asking you to reconsider your decision.

Regretfully, we are writing to inform you that unless you confirm by 15 October 2021:

1. That you are partially or fully vaccinated; or

2. You are booked in to receive your vaccination before 22 October 2021; or

3. That you have a medical exemption (and provide a copy of this Certificate);

then it is likely that following 15 October 2021 you will be notified that your employment will be terminated.

Should this occur, please note that as you are legally unable to perform your duties, you will not be entitled to payment for any notice period. You will be paid any outstanding annual leave or eligible long service leave entitlements upon cessation of your employment in accordance with the enterprise agreement and long-service leave legislation.

If you believe there are any other matters we should consider before making this decision, we ask that you confirm these in writing before 15 October 2021. We would also be willing to arrange a meeting (via video conference) with you and your representative before this date if you wish.

If we do not hear from you, we will proceed to terminate your employment as outlined in this letter.

As you can appreciate, these circumstances are out of our control and we regret having to make this decision.

If you have any questions regarding this letter, or intend to be vaccinated against COVID-19 in the near future, please do not hesitate to contact Bernie Hyde on 0419 364 758.

I would also like to remind you that the Employee Assistance Program is available to you on 1800 808 374. This is a free and completely confidential service provided to employees and their families through an independent third-party counselling provider.” 5

[11] On 14 October 2021, Mr Hillenaar sent Mr Hyde an email refuting that he had not refused to be vaccinated, as well as containing information about a vaccination appointment he had made:

“Just re read the last letter you sent. as talked about on the phone I have not refused to get the vaccine

I am currently getting my blood test results back on Monday and have an appointment with the GP ( there may be an exemption) I also sent my vaccination booking in an earlier email for the 22nd of October !” 6

[12] Mr Hyde responded on 15 October 2021, confirming that if Mr Hillenaar received the vaccination then he would be “right to return to work” on Monday 25 October 2021. 7 Subsequently, on 23 October 2021, Mr Hillenaar sent Mr Hyde a further email backing away from obtaining a vaccination and posing several questions about the safety of the COVID-19 vaccines:

“As stated in the last cause letter I had to have a booking for the vaccination on the 22nd of October which I had done .

I received my blood results for blood clotting and they came back all good. My GP and I are still getting health checks done for me to get the vaccination . I still have not gotten enough information from my GP wether the vaccine is going to be safe for me to take and I could not bring myself to be vaccinated Without more information and certainty that it would not cause health issues immediately or in the future .

Knowing this I did not make it to my appointment. I hope you understand this is an incredibly difficult time for me and the decisions I need to make for myself and my family . I can not and will not rush these decisions without proper information.

On another note here’s some things I would like to ask :

•  has RTL done a risk assessment showing that an unvaccinated person is a threat and more risk then a vaccinated person at your workplace ?

•  Has RTL done a MSDS for the vaccine ?

•  Has RTL got substantial scientific evidence to prove the vaccine is safe, effective and necessary?

Attached is my sick leave forms I have got another GP appointment on the 25th we are going to talk more about the vaccine and when I could have enough information to be vaccinated.” 8

[13] Mr Hyde responded on 25 October 2021 by email. Attached to that email was a letter from Mr Cavonough notifying Mr Hillenaar of RTL decision to terminated his employment. The letter relevantly stated as follows:

“We refer to our previous correspondence where we notified you that unless you were vaccinated in accordance with the Mandatory Vaccination Directions issued by the Victorian Government (or were exempt) that your employment would be terminated.

In particular in our letter of 11 October 2021 we notified you that “unless you confirm by 15 October 2021:

1. That you are partially or fully vaccinated; or

2. You are booked in to receive your vaccination before 22 October 2021; or

3. That you have a medical exemption (and provide a copy of this Certificate);

then it is likely that following 15 October 2021 you will be notified that your employment will be terminated.”

You informed us that you were booked in to be vaccinated on 22 October 2021. However, you have now informed us that you have again decided not to receive the vaccination.

We do understand that the decision to be vaccinated is a personal decision for you. However, as we previously indicated to you the consequence of this decision is that you cannot perform what is a legal requirement of your role.

We acknowledge you have raised other matters in your email. However, we do not propose to respond to these matters as they do not alter the fact that you are unable to perform your role.

Regretfully, we confirm that your employment with RTL will cease effective 26 October 2021 (you will remain on unpaid suspension until then). As you are unable to perform your role, as was previously explained to you, you are not entitled to payment for any notice period. You will be paid any outstanding annual leave or long service leave entitlements in accordance with the enterprise agreement and long service leave legislation.

…” 9

[14] Mr Hillenaar sent an email to Mr Hyde on 26 October 2021 stating “I have not said I’m not going to get the vaccination just not within the timeline that RTL has presented”. 10 He also provided a medical certificate certifying him unfit for work until 8 November 2021.

[15] Mr Hyde emailed Mr Hillenaar on 27 October 2021, stating:

“As per the Termination of Employment letter you received Monday 25 October 2021, your employment with RTL was terminated yesterday (Tuesday 26 October 2021) due to your failure to comply with the Victorian Government's Mandatory Vaccination Directions. Prior to that, you were suspended without pay from 4 October 2021 as outlined in RTL's letter to you of that date.” 11

[16] The final communication between the parties was sent by Mr Hillenaar later on 27 October 2021, where it was stated:

“I do not accept the termination letter as termination is excessive given that it just states in the directions that the employer must ensure that unvaccinated are not working on site. Not for the employee to be terminated . I have not been given enough time to process my medical circumstances.” 12

CONSIDERATION – WHETHER DISMISSAL UNFAIR (s.387)

[17] I am required to consider the merits of Mr Hillenaar’s application in the manner set out in s.387, the provisions of which section are as follows:

“387 Criteria for considering harshness etc.

In considering whether it is satisfied that a dismissal was harsh, unjust or unreasonable, the FWC must take into account:

(a) whether there was a valid reason for the dismissal related to the person’s capacity or conduct (including its effect on the safety and welfare of other employees); and

(b) whether the person was notified of that reason; and

(c) whether the person was given an opportunity to respond to any reason related to the capacity or conduct of the person; and

(d) any unreasonable refusal by the employer to allow the person to have a support person present to assist at any discussions relating to dismissal; and

(e) if the dismissal related to unsatisfactory performance by the person—whether the person had been warned about that unsatisfactory performance before the dismissal; and

(f) the degree to which the size of the employer’s enterprise would be likely to impact on the procedures followed in effecting the dismissal; and

(g) the degree to which the absence of dedicated human resource management specialists or expertise in the enterprise would be likely to impact on the procedures followed in effecting the dismissal; and

(h) any other matters that the FWC considers relevant.”

[18] Determination of whether the dismissal was harsh, unjust or unreasonable requires each of the matters specified in s.387 to be taken into account. The Full Bench has summarised the approach that should be taken by the Commission to the criteria within s.387 in the following way:

“The following propositions concerning consideration as to whether there is a valid reason for dismissal for the purpose of s.387 are well established:

•  a valid reason is one which is sound, defensible and well-founded, and not capricious, fanciful, spiteful or prejudiced; 13

•  a reason would be valid because the conduct occurred and justified termination; conversely the reason might not be valid because the conduct did not occur or it did occur but did not justify termination (because, for example, it involved a trivial misdemeanour); 14

• it is not necessary to demonstrate “serious misconduct” or misconduct sufficiently serious to justify summary dismissal in order to establish a valid reason for dismissal; 15

•  the existence of a valid reason to dismiss is not assessed by reference to a legal right to dismiss 16 (so that, for example, where summary dismissal has occurred, it is not necessary to determine whether the right of summary dismissal was legally available); and

•  the criterion for a valid reason is not whether serious misconduct as defined in reg.1.07 has occurred, since reg.1.07 has no application to s.387(a) (although a finding that misconduct of the type described might well ground a conclusion that there is a valid reason for dismissal based on the employee’s conduct). 17”18 (original references)

[19] A dismissal is unfair in the case of a person protected from unfair dismissal, dismissed by the employer which is not a small business employer and for reasons other than genuine redundancy, if it was harsh unjust or unreasonable, taking into account the criteria within s.387. I will deal with each of the criteria within s.387 in turn.

(a) whether there was a valid reason for the dismissal related to the person’s capacity or conduct (including its effect on the safety and welfare of other employees)

[20] To be a valid reason the reason must be “… sound, defensible or well-founded.” A reason which is “… capricious, fanciful, spiteful or prejudiced …” cannot be a valid reason.  19 The reason for termination must be defensible or justifiable on an objective analysis of the relevant facts.20 The valid reason for termination is not to be judged by legal entitlement to terminate an employee, “… but [by] the existence of a reason for the exercise of that right” related to the facts of the matter.21 Ascertainment of a valid reason involves a consideration of the overall context of the “practical sphere” of the employment relationship.22

[21] It is not the Commission’s role to “stand in the shoes of the employer and determine whether or not the decision made by the employer was a decision that would be made by the court.”²³ However, the Commission “must consider the entire factual matrix in determining whether an employee’s termination was for a valid reason.”²⁴

[22] RTL submits the reason it dismissed Mr Hillenaar is that being a person who had chosen not to be vaccinated against COVID-19 by the dates specified in the Directions he was unable to meet the inherent requirements of his role. It argues that such reason is a valid reason for Mr Hillenaar’s dismissal.

[23] RTL understood the announcement of the Specified Facilities Directions as applying to the work it performed, with some of the work being performed at the Yallourn Mine being construction work for the purposes of the Directions. That characterisation extended to work Mr Hillenaar had been performing, and, in particular, work directly related to the Yallourn Incident Response and Recovery Works, including Morwell River diversion remediation works. 25 The Specified Facilities Directions required that employees working at construction sites must have received a first dose of the COVID-19 vaccine before 24 September 2021 (which was later updated to 2 October 2021), and those employee must have been fully vaccinated against COVID-19 by 13 November 2021, unless a valid medical exemption applied.26

[24] The Victorian Government’s requirements changed quickly, with further mandatory vaccination obligations being announced in the form of the Workers Directions on 7 October 2021. The Workers’ Directions had application to RTL’s work to the extent it was mining work. Mr Hyde understood those Directions to have direct effect, including on Mr Hillenaar, who could be characterised as a mining worker as well as a construction worker. Mr Hyde understood the Workers Directions;

“required that in order to perform work onsite, ‘mining workers’ must have received a first does of the COVID-19 vaccination on or after 15 October 2021, (unless they had proof of an appointment by 22 October 2021, or a valid medical exemption). The Directions also provided that mining workers must be fully vaccinated by 26 November 2021 in order to continue working onsite.” 27

[25] Mr Hillenaar does not challenge the applicability of the Workers Directions. However, he does argue the designation of him as a construction worker was an idea “RTL came up with” and that his work had never been classed as construction. 28

[26] The brief descriptions given by the parties about the work performed by Mr Hillenaar would support the proposition that his place work was on a construction site as that term is defined in the Specified Facilities Directions. 29 However it is unnecessary to determine the point since the Workers Directions apply to mining workers, with that classification defined as being a “person who works at a premises at which mining activities take place, including coal mining, oil and gas extraction, metal ore mining, non-metallic mineral mining and quarrying petroleum production.”30

[27] The evidence supports that RTL was under an obligation to require Mr Hillenaar to be vaccinated in order to attend for work, or to provide it with a medical exemption. The evidence also supports that there was no work for Mr Hillenaar to do away from RTL’s work site. RTL suspended Mr Hillenaar from working and on 11 October 2021 instructed him about what he needed to do in order to return to work; he needed to confirm by 15 October 2021 that he was partially or fully vaccinated, or to have made an appointment before 22 October 2201 for a vaccination, or to provide RTL with a medical exemption. Mr Cavanough’s letter was explicit; if its requirements were not met RTL would view him as being “legally unable to perform [his] duties” and it would proceed to terminate his employment.

[28] Although Mr Hillenaar made an appointment for a vaccination on 22 October 2021 and provided details about it to RTL he did not follow through and keep the appointment, advising RTL of this on 23 October 2021. 31

[29] The nature of the work performed by Mr Hillenaar, the absence of any capacity for work to be performed off-site and the obligations cast on RTL by the Workers Directions combine to it indeed being that case that Mr Hillenaar was unable at the time of his dismissal to perform the inherent requirements of his role. It follows that I accept that RTL’s reason for termination of Mr Hillenaar’s employment was a valid reason for the dismissal related to his capacity.

(b) whether the person was notified of that reason

[30] Mr Hillenaar was notified of his dismissal through the letter provided to him from RTL on 25 October 2021, which in turn advised him the date of effect of his dismissal was 26 October 2021.

(c) whether the person was given an opportunity to respond to any reason related to the capacity or conduct of the person

[31] For the Commission to have regard to whether an employee has been given an opportunity to respond to the reason for dismissal there needs to be a finding that there is a valid reason for dismissal. 32 I am satisfied that Mr Hillenaar was on notice by no later than 10 October 2021 that his dismissal was being contemplated as well as being advised what he had to do to avoid being dismissed. While he initially took steps to be vaccinated and thereby avoid being dismissed, on 23 October 2021 he backed away from his earlier commitment when he advised RTL he would not proceed with his booking for a vaccination.

(d) any unreasonable refusal by the employer to allow the person to have a support person present to assist at any discussions relating to dismissal

[32] There were no discussions with Mr Hillenaar about an impending dismissal. Accordingly, consideration of this criterion is a neutral factor in my decision.

(e) if the dismissal related to unsatisfactory performance by the person—whether the person had been warned about that unsatisfactory performance before the dismissal

[33] There is no evidence of unsatisfactory performance by Mr Hillenaar in any respect.

(f) the degree to which the size of the employer’s enterprise would be likely to impact on the procedures followed in effecting the dismissal

[34] There is no direct evidence before the Commission that the size of the employer’s enterprise, other than that it had more than 15 employees at the relevant time. There is also no evidence that its size impacted on the procedures it followed in effecting Mr Hillenaar's dismissal. This is a neutral factor in my decision.

(g) the degree to which the absence of dedicated human resource management specialists or expertise in the enterprise would be likely to impact on the procedures followed in effecting the dismissal

[35] There is no evidence before the Commission about the Respondent’s access or otherwise to dedicated human resource management specialists or expertise. This is a neutral factor in my decision.

(h) any other matters that the FWC considers relevant

[36] Mr Hillenaar was employed by RTL for more than two years operating numerous pieces of machinery. He was dismissed for his capacity, rather than his conduct. Relevant to his capacity, he argues that RTL should have allowed him time to become vaccinated, and I understand that argument to be a submission that he needed time to research the benefits and risks of vaccination and to become comfortable with the idea of being vaccinated. In this regard his oral submissions he gave the example of people he knew who worked with another employer unrelated to RTL, and who were being allowed unpaid leave until their status changed.

[37] While noting those matters I do not consider them to persuasive arguments in favour of Mr Hillenaar. RTL is entitled to set its own policies about unpaid leave and there is no proposition that steps taken by another employer should influence the findings in this matter.

[38] I do not consider there to be any further matters requiring consideration under s.387(h).

Conclusion on the s.387 criteria

[39] After considering each of the criteria within s.387, I am satisfied there was a valid reason for RTL’s dismissal of Mr Hillenaar and that there were no procedural defects in the manner in which RTL came to dismiss him. Accordingly, I find that Mr Hillenaar’s dismissal was not an unfair dismissal and that his application in turn must be dismissed.

COMMISSIONER

Appearances:

Mr Michael Hillenar for the Applicant.

Nikola Prestia the Respondent

Hearing details:

2022.

Melbourne (via video conference);

18 February 2022

Printed by authority of the Commonwealth Government Printer

<PR739019>

 1   Exhibit R3, Respondent Outline of Argument – Merits, [5]; Hearing Book, p.109.

 2   Applicant Document List – Document 2; Hearing Book p.63;

 3   Annexure BH-5; Hearing Book, p.213.

 4  Annexure BH-5; Hearing Book, p.216.

 5   Annexure BH-6; Hearing Book, p.218 – 219.

 6   Annexure BH-9; Hearing Book, p.224.

 7   Annexure BH-10; Hearing Book, p.225.

 8   Annexure BH-11; Hearing Book, p.226.

 9   Annexure BH-12; Hearing Book, p.229 – 230.

 10   Annexure BH-13; Hearing Book, p.231.

 11   Annexure BH-14; Hearing Book, p.233.

 12   Annexure BH-15; Hearing Book, p.235.

 13   Selvachandran v Peteron Plastics Pty Ltd (1995) 62 IR 371, 373.

 14   Edwards v Giudice [1999] FCA 1836; (1999) 94 FCR 561, [6] – [7].

 15   Sharp v BCS Infrastructure Support Pty Limited [2015] FWCFB 1033, [32]; Annetta v Ansett Australia (2000) 98 IR 233, [9] - [10].

 16   Sharp v BCS Infrastructure Support Pty Limited [2015] FWCFB 1033, [32]; He v Lewin [2004] FCAFC 161; 137 FCR 266, [15].

 17   Sharp v BCS Infrastructure Support Pty Limited [2015] FWCFB 1033, [33] – [34]; O'Connell v Wesfarmers Kleenheat Gas Pty Ltd [2015] FWCFB 8205, [22] – [23].

 18   Titan Plant Hire Pty Ltd v Shaun Van Malsen [2016] FWCFB 5520, [28].

 19   Selvachandran v Peteron Plastics (1995) 62 IR 371, 373.

 20   Robe v Burwood Mitsubishi Print R4471 (AIRCFB, Ross VP, Polites SDP, Foggo C, 11 May 1999).

 21   Miller v UNSW [2003] FCAFC 180 (Gray J) [13].

 22   Selvachandran v Peteron Plastics (1995) 62 IR 371, 373.

23 Commonwealth of Australia (Australian Taxation Office) t/a Australian Taxation Office v Shamir [2016] FWCFB 4185, [46] citing Walton v Mermaid Dry Cleaners Pty Ltd (1996) 142 ALR 681, 685.

24 Commonwealth of Australia (Australian Taxation Office) t/a Australian Taxation Office v Shamir [2016] FWCFB 4185, [46] citing Allied Express Transport Pty Ltd v Anderson (1998) 81 IR 410, 413.

 25   Witness Statement of Bernard Hyde [8] – [9]; Hearing Book p.125.

 26   Ibid. [6]; Hearing Book p.125.

 27   Ibid. [10]; Hearing Book p.125 –

 28   Form F3, 3.2; Hearing Book p.11.

 29   Annexure BH-1, Directions from Acting Chief Health Officer in accordance with emergency powers arising from declared state of emergency (2)(a); Hearing Book p.138

 30   Annexure BH-2, Directions from Acting Chief Health Officer in accordance with emergency powers arising from declared state of emergency 19(a); Hearing Book p.158

 31   Annexure BH-11; Hearing Book, p.226.

 32   Chubb Security Australia Pty Ltd v Thomas Print S2679 (unreported, AIRCFB, 2000) [41].