Federal Commissioner of Taxation v. Gulland.

Judges: Gibbs CJ

Wilson J
Brennan J
Deane J
Dawson J

Court:
Full High Court

Judgment date: Judgment handed down 18 December 1985.

---

Wilson J.

F.C. of T. v. Gulland; Watson v. F.C. of T.

I have had the advantage of reading the reasons for judgment in these matters prepared by the Chief Justice and by Dawson J. In each case I agree with the conclusion reached by their Honours and in substance with the reasons advanced in support of that conclusion. There is nothing that I wish to add.

I would therefore allow the Commissioner's appeal in Dr Gulland's case and dismiss Dr Watson's appeal.

Wilson J.:

Pincus v. F.C. of T.

I would dismiss the appeal, substantially for the reasons advanced both by the Chief Justice and by Dawson J.