Nilsen Development Laboratories Pty. Ltd. & Ors. v. Federal Commissioner of Taxation.

Judges: Barwick CJ
Gibbs J
Stephen J
Mason J

Murphy J
Aickin J
Wilson J

Court:
Full High Court

Judgment date: Judgment handed down 10 February 1981.

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Murphy J.

In the light of the previous decisions, particularly
F.C. of T. v. James Flood Pty. Ltd. (1953) 88 C.L.R. 492 , the appeals should be dismissed.