Pacific Film Laboratories Pty. Ltd. v. Federal Commissioner of Taxation.

Judges: Barwick CJ

McTiernan J
Windeyer J
Owen J
Walsh J

Court:
High Court (Full Court)

Judgment date: Judgment handed down 9 October 1970.

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McTiernan J.: I agree with the reasons of the Chief Justice and would accordingly decide that the first question be answered - Yes.