FC of T v BANK OF WESTERN AUSTRALIA LIMITED; FC of T v STATE BANK OF NEW SOUTH WALES LIMITED

Judges:
Wilcox J
Hill J
Drummond J

Court:
Full Federal Court

Judgment date: Judgment delivered 15 December 1995

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Wilcox J

I have read in draft form the judgments of Hill J and Drummond J. I agree with everything they say. There is nothing I can usefully add. Each appeal should be allowed. In each case the declarations and orders made by Lindgren J on 4 November 1994 should be set aside and, in lieu thereof, it should be declared that the relevant goods are not exempt from sales tax. The respondents should pay the appellant's costs both here and below.