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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Stephen J.

I would dismiss these appeals for the reasons appearing in the judgment of Gibbs J.