Milne v. Federal Commissioner of Taxation.

Judges: Barwick CJ

McTiernan J
Gibbs J
Stephen J
Murphy J

Court:
Full High Court

Judgment date: Judgment handed down 11 February 1976.

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McTiernan J.: Notwithstanding the forceful argument of Mr. Matheson I see no reason to depart from the decision in
Clowes & Anor v. F.C. of T. (1954) 91 C.L.R. 209 . I would answer the questions asked in this stated case in favour of the taxpayer.