IN THE FEDERAL COURT OF AUSTRALIA       )

NEW SOUTH WALES DISTRICT REGISTRY      )No NG 701 of 1995

GENERAL DIVISION                                        )

                             On remittal from the High Court of Australia 

                             BETWEEN:            KERRY MATTHEW STOKES

                                                                   Applicant

                             AND:                     THE FEDERAL COMMISSIONER OF TAXATION

                                                          Respondent

Coram:         Davies J.

Date:            3 May 1996

Place:           Sydney

                                                 CORRIGENDA

          The following amendments are to be made to the aforementioned judgment:

          Page 1 - Line 3       - "T.R. Norton"

                                        should read "R.S. Norton".

          Page 18                 - Under "Counsel for the applicant",

                                        "T.R. Norton" should read "R.S. Norton".                

                                                Jacqueline Downes

                                                Associate to Davies J.

                                                6 May 1996