Finance Facilities Pty. Limited v. Federal Commissioner of Taxation.
Judges:Barwick CJ
McTiernan J
Windeyer J
Owen J
Court:
High Court (Full Court)
Barwick C.J.: In this appeal I have had the advantage of reading the reasons for judgment prepared by my brother Windeyer. I completely agree with all that he has written and do not wish to add anything myself. I agree that for the reasons he gives that as the Commissioner was satisfied of the circumstance described in para. (a) sec. 46(3) he came under a duty to exercise the power which that sub-sec. gives him to allow a further rebate to the taxpayer. I also agree that if there were any room in law for justification by the Commissioner of his refusal in this case to allow the further rebate the justification which he attempted was not tenable.
I would allow the appeal.
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