Federal Commissioner of Taxation v. St. Helens Farm (A.C.T.) Pty. Limited.
Judges: Barwick CJGibbs J
Stephen J
Mason J
Murphy J
Aickin J
Wilson J
Court:
Full High Court
Wilson J.
In these appeals, save with respect to the matter I am about to mention, I agree generally with the reasons for judgment which have been prepared by
Mason
J. The reservation concerns the authority of the decision of this Court in
Ord Forrest Pty. Ltd.
v.
F.C. of T.
74 ATC 4034
;
(1973-74) 130 C.L.R. 124
, a case in which the four members who constituted the Full Court were equally divided in opinion. Although I agree with the decisions, I consider that it ought not be regarded as a binding decision for the reasons developed in his judgment by
Aickin
J.
I would therefore allow the appeals of the Commissioner so far as they relate to sec. 18(1)(a), and dismiss the cross-appeals.
ORDER
F.C. of T. v. St. Helens Farm (A.C.T.) Pty. Ltd .
- Appeal dismissed.
- Cross appeal dismissed.
- No order as to costs.
F.C. of T. v. Ceedon Pty. Ltd .
- Appeal allowed in part.
- Cross appeal dismissed.
Remit the matter to the Supreme Court to proceed in accordance with the judgment of this Court.
No order as to costs.
ATC 4100
F.C. of T. v. Gwynedd Pty. Ltd.
- Appeal allowed in part.
- Cross appeal dismissed.
Remit the matter to the Supreme Court to proceed in accordance with the judgment of this Court.
No order as to costs.
F.C. of T. v. Lucinda Investments Pty. Ltd.
- Appeal allowed in part.
- Cross appeal dismissed.
Remit the matter to the Supreme Court to proceed in accordance with the judgment of this Court.
No order as to costs.
F.C. of T. v. Q.A.W. Pty. Ltd.
- Appeal allowed in part.
- Cross appeal dismissed.
Remit the matter to the Supreme Court to proceed in accordance with the judgment of this Court.
No order as to costs.
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