FC of T v GKN KWIKFORM SERVICES PTY LIMITED

Judges: Davies J
Beaumont J

O'Loughlin J

Court:
Full Federal Court

Judgment date: Judgment handed down 17 April 1991

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O'Loughlin J

I have had the advantage of reading drafts of the respective judgments of Davies and Beaumont JJ. As I am also of the opinion that the sums in question bear the hallmark of revenue it follows that I agree that the appeals should be allowed with costs. I would also set aside the orders made at first instance and confirm the assessments.

THE COURT ORDERS THAT:

1. The appeal be allowed with costs.

2. The orders made by the trial judge be set aside and substitute therefor orders that the applications to the Court be dismissed with costs.