IN THE FEDERAL COURT OF AUSTRALIA)

NEW SOUTH WALES DISTRICT REGISTRY)    Nos NG 973, 974, 975

GENERAL DIVISION                  )    976, 977 and 978

                                      of 1992

              BETWEEN:           RICHARD WALTER PTY LTD

                                  Applicant

              AND:               COMMISSIONER OF TAXATION

                                           OF THE

                                  COMMONWEALTH OF AUSTRALIA

                                  Respondent

CORAM:        TAMBERLIN J

PLACE:        SYDNEY

DATED:        11 JULY 1995

             CORRIGENDUM TO REASONS FOR JUDGMENT

                  DELIVERED ON 11 JULY 1995

On page 31 of the Reasons for Judgment the following substitutions should be made:

     1.   In line 4, the figure of $1,538,013 should be to $2,038,967.

     2.   In line 7, the reference to $2,301,649 should be to $3,168,070.07

     3.   In line 9, the reference to $1,926,591 should be to $2,159,050.47

                        I certify that this is a true copy of the corrigendum made to the reasons for judgment of the Honourable Justice Tamberlin

                        Associate:             

                        Date: 17 August 1995