Federal Commissioner of Taxation v. Casuarina Pty. Ltd.

Judges: Barwick CJ
McTiernan J

Owen J
Walsh J
Gibbs J

Court:
High Court (Full Court)

Judgment date: Judgment handed down 23 April 1971.

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Owen J.: I have had the advantage of reading the judgment prepared by my brother Walsh. I agree with his conclusions and the reasons for them.

I would dismiss both appeals.