IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIAN DISTRICT REGISTRY                  No       SG 10 of 1997

GENERAL DIVISION

ON APPEAL FROM A JUDGE OF THIS COURT

BETWEEN:               HUY KIEN LUU and MO DUNG LUU

Appellants

AND:                           DEPUTY COMMISSIONER OF TAXATION

Respondent

CORAM:                    SPENDER, SACKVILLE and FINN JJ

PLACE:                      SYDNEY (heard in Adelaide)

DATE:                                    23 MAY 1997

                                    CORRIGENDUM

In the reasons for judgment of the Full Court of the Federal Court  (Spender, Sackville and Finn JJ) delivered 23 May 1997, the following amendments are to be made to pageone:

1.  At line 4, instead of the date 24 October 1994, insert 27 October 1994.

2.  At lines 4 - 5, instead of the words “year ending 30 June 1994”, insert the words

     “year ending 30 June 1991 and 30 June 1992.”

                                                                                    Associate to Justice Spender

                                                                                    Date:  27 May 1997