I think this is a brand new model of the TV released by JB HI-FI. It doesn't have any reviews on it and the original listing price was $350.
Today the price is dropped to $299 and I'm sure if you bargain instore you can get this TV for even cheaper.
Not sure about the quality or ratings of this tv but for a 40" FHD TV for under $300 it seems like a good deal! It's counterpart the 43" Soniq FHD TV has very good reviews on JB's website.