Commissioner of Taxation v Firth [2002] FCAFC 95

Commissioner of Taxation v Firth [2002] FCA 413

NOTE: CHANGES TO THE MEDIUM NEUTRAL CITATION (MNC)

The Federal Court adopted a new medium neutral citation (FCAFC) for Full Court judgments effective from 1 January 2002.  Single Judge judgments will not be affected and will retain the FCA medium neutral citation.

The transitional arrangements are as follows:

• All Full Court judgments delivered prior to 1 January 2002 will retain the FCA medium neutral citation.
• All Full Court judgments delivered between 1 January 2002 to 30 April 2002 have been assigned parallel medium neutral citations in both the FCA and FCAFC series. 
• All Full Court judgments delivered from 1 May 2002 will contain the FCAFC medium neutral citation only.

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Firth [2002] FCA 413    

COMMISSIONER OF TAXATION v FIRTH

N 1386 OF 2001

HILL, SACKVILLE AND FINN JJ

17 APRIL 2002 (Corrigendum 6 May 2002)

SYDNEY

                                                                                          GENERAL DISTRIBUTION

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

CORRIGENDUM TO REASONS FOR JUDGMENT

1. In paragraph 22 sentence three of the Reasons for Judgment of Hill J dated 17 April 2002, the words “series prepared” should read “services provided”.

       I certify this is a true copy of

       Corrigendum to the Reasons

       For Judgment of the Honourable

       Justice Hill

       Associate:

       Dated:              6 May 2002