FEDERAL COURT OF AUSTRALIA

 

Travelex Limited v Commissioner of Taxation [2008] FCA 1961



CORRIGENDUM


 


 


 


 


 


TRAVELEX LIMITED v COMMISSIONER OF TAXATION

 

NSD 2520 of 2007

 

 

 

EMMETT J

19 DECEMBER 2008 (corrigendum 4 february 2009)

SYDNEY



IN THE FEDERAL COURT OF AUSTRALIA

 

NEW SOUTH WALES DISTRICT REGISTRY

NSD 2520 of 2007

 

BETWEEN:

TRAVELEX LIMITED ACN 004 179 953

Applicant

 

AND:

COMMISSIONER OF TAXATION

Respondent

 

 

JUDGE:

EMMETT J

DATE OF ORDER:

19 DECEMBER 2008

WHERE MADE:

SYDNEY

 

 

 

CORRIGENDUM

 

1                     In paragraph 9 replace the sentence that reads “None of the terms goods, services or right is defined in the GST Act.” with the following:

Neither of the terms services or right is defined in the GST Act. 

And, at the end of paragraph 9 add the following sentence:

The word goods is defined to mean essentially the same as its ordinary and common law meaning, namely “any form of tangible personal property”.


 

I certify that the preceding one (1) numbered paragraph is a true copy of the Corrigendum to the Reasons for Judgment herein of the Honourable Justice Emmett.



Associate:


Dated:         4 February 2009