Federal Commissioner of Taxation v. Casuarina Pty. Ltd.

Members:
Barwick CJ
McTiernan J
Owen J
Walsh J
Gibbs J

Tribunal:
High Court (Full Court)

Decision date: Judgment handed down 23 April 1971.

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Barwick C.J.: I have had the advantage in this case of reading the reasons for judgment prepared by my brother Walsh. I agree with his conclusions and with the reasons he gives for them. I should merely wish to say that there is, in my opinion, no room for the application of sec. 260 where the taxpayer has become liable for the amount of tax appropriate under the terms of the Assessment Act to the state of affairs obtaining at the date made relevant by that act for the ascertainment of the taxpayer's liability. Steps taken to bring about that state of affairs cannot, in my opinion, qualify as action under sec. 260 to achieve any one of the four purposes or effects described in the section. In my opinion,
Keighery v. F.C. of T. 100 C.L.R. p. 66 was correctly decided and correctly applied in the instant case. The appeals should be dismissed.