FEDERAL COURT OF AUSTRALIA

 

Merchant v Commissioner of Taxation [1999] FCA 49


 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MERCHANT v COMMISSIONER OF TAXATION

WG 121 OF 1995

 

 

 

 

R D NICHOLSON J

5 FEBRUARY 1999

PERTH


GENERAL DISTRIBUTION


IN THE FEDERAL COURT OF AUSTRALIA

)

 

)

WESTERN AUSTRALIA DISTRICT REGISTRY

)                              WG 121 of 1995

 

)

GENERAL DIVISION

)

 

 

BETWEEN:

VERNON MERCHANT

Applicant

 

AND: 

COMMISSIONER OF TAXATION, COMMONWEALTH OF AUSTRALIA

Respondent

 

 

JUDGE(S):

R D NICHOLSON J

DATE:

5 FEBRUARY 1999

PLACE

PERTH

 

 

CORRIGENDA


Reasons for Judgment

At paragraph 1, sentence 2 “1997” should read “1987”.

At paragraph 33, in the quote from Brennan J in Inglis, 2nd last sentence, the word “not” should be between “asset” and “employed”.

At paragraph 42, “Belmont of Fertile” should be “Belmont to Fertile”.

At paragraph 50, “assessable income is not shown” should be “assessable income is shown”

At paragraph 64 “Act 1062” should be “Act 1928”.

At paragraph 83 “Exh 3 (AWV1)” should be “Exh 3 (AVW1)” and “Exh 3 (AWV2)” should be “Exh 3 (AVW2)”.

At paragraph 92,  the last word “significance” should be “significant”.

At paragraph 101, “to Belmont” should be “by Belmont”.


Various

Any spelling of “referrable” should be “referable”


Tanya Davies

Associate to Justice R D Nicholson

12 September 1999