DFC of T v CHANT & ORS

Judges: Kirby P
Mahoney JA

Hope AJA

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

Judgment date: Judgment handed down 5 September 1991

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Hope AJA

I agree with the judgment of Mahoney JA. I would add that I agree with Kirby P that the construction given to s 221P(1) of the Income Tax Assessment Act 1936 by the majority of the High Court in
FC of T v Barnes 75 ATC 4262 ; (1975) 133 CLR 483 is difficult to accept, but that this Court is bound to apply it in the present appeal follows from the decisions of the Court in
DFC of T v AGC (Advances) Limited & Ors 84 ATC 4177 ; (1984) 1 NSWLR 29 and
James v DFC of T (1988) 88 ATC 4812 .

THE COURT ORDERS THAT:

Appeal dismissed with costs.