Explanatory Memorandum
(Circulated by the authority of the Deputy Prime Minister and Treasurer, the Hon Wayne Swan MP)Stergis v Commissioner of Taxation (1989) 89 ATC 4442; Donovan v Commissioner of Taxation [1992] FCA 82; (1992) 92 ATC 4114; and Deputy Commissioner of Taxation v Hugo John De Vonk [1995] FCA 1715 (4 December 1995).
Stergis v Commissioner of Taxation (1989) 89 ATC 4442; Donovan v Commissioner of Taxation [1992] FCA 82; (1992) 92 ATC 4114; and Deputy Commissioner of Taxation v Hugo John De Vonk [1995] FCA 1715 (4 December 1995).