Federal Commissioner of Taxation v. Casuarina Pty. Ltd.
Judges:Barwick CJ
McTiernan J
Owen J
Walsh J
Gibbs J
Court:
High Court (Full Court)
Barwick C.J.:
I have had the advantage in this case of reading the reasons for judgment prepared by my brother Walsh. I agree with his conclusions and with the reasons he gives for them. I should merely wish to say that there is, in my opinion, no room for the application of sec. 260 where the taxpayer has become liable for the amount of tax appropriate under the terms of the Assessment Act to the state of affairs obtaining at the date made relevant by that act for the ascertainment of the taxpayer's liability. Steps taken to bring about that state of affairs cannot, in my opinion, qualify as action under sec. 260 to achieve any one of the four purposes or effects described in the section. In my opinion,
Keighery
v.
F.C. of T.
100 C.L.R. p. 66
was correctly decided and correctly applied in the instant case. The appeals should be dismissed.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
