• The impact of this case on ATO policy is discussed in Decision Impact Statement: Clough Limited v Commissioner of Taxation (Published 15 March 2022).

Clough Ltd v FC of T (No 2)

Judges:
Kenny J
Davies J
Thawley J

Court:
Federal Court of Australia, Full Court

MEDIA NEUTRAL CITATION: [2021] FCAFC 197

Judgment date: 12 November 2021

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Kenny J:

1. I have had the advantage of reading in draft the reasons for judgment prepared by Thawley J. I agree with the orders that his Honour proposes for the disposition of this appeal, and I do so for the reasons given by him.