J. Rowe & Son Pty. Ltd. v. Federal Commissioner of Taxation

Judges: Barwick CJ

McTiernan J
Menzies J
Gibbs J

Court:
High Court (Full Court)

Judgment date: Judgment handed down 31 August 1971.

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McTiernan J.: I am of opinion that the assessments here in question are correct. In my judgment it was shown by the argument for the respondent that each of them was made in accordance with the provisions of the Income Tax Assessment Act 1936-1970 (Cth) which were relied upon in the argument. I would dismiss the appeals.