Point v. Federal Commissioner of Taxation.

Members: Barwick CJ

McTiernan J
Menzies J
Windeyer J
Walsh J
Gibbs J

Tribunal:
High Court of Australia (Full Court)

Decision date: Oral judgment given 10 December 1970, transcript made available 18 January 1971.

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McTiernan J.: I am of the opinion that the decision in Watson's case is right. I decline on that ground to overrule that decision. I agree with what the Chief Justice has said about the other points.