• The impact of this case on ATO policy is discussed in Decision Impact Statement: Panayi v Deputy Commissioner of Taxation (S152 of 2017).
  This judgment was the subject of a Special leave application.

PANAYI v DFC of T

Judges: Meagher JA
Leeming JA

Simpson JA

Court:
Supreme Court of New South Wales, Court of Appeal

MEDIA NEUTRAL CITATION: [2017] NSWCA 93

Judgment date: 10 May 2017

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Simpson JA

81. I agree with Meagher JA. I also agree with the additional observations of Leeming JA.