DFC of T v CHANT & ORS
Judges: Kirby PMahoney JA
Hope AJA
Court:
Supreme Court of New South Wales - Court of Appeal
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.
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