For clarity as @grahroll posted, it can only be appealed to the [state] Supreme Court on a matter of law, not the determination.
@EricRedKnight, thanks for posting your experience as you have. I look forward to reading how the enforcement goes. A similar VCAT case where the company did not show up was posted here but no followup as to the collection process.
Perhaps the ATO might rise from its slumber and have a look-see about GST?
