FEDERAL COURT OF AUSTRALIA
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation [2009] FCA 1427
CORRIGENDUM
AXA ASIA PACIFIC HOLDINGS LTD v COMMISSIONER OF TAXATION
VID 1593 of 2005
JESSUP J
4 December 2009 (corrigendum 7 december 2009)
MELBOURNE
|
IN THE FEDERAL COURT OF AUSTRALIA |
|
|
VICTORIA DISTRICT REGISTRY GENERAL DIVISION |
VID 1593 of 2005 |
|
AXA ASIA PACIFIC HOLDINGS LTD Applicant
|
|
|
AND: |
COMMISSIONER OF TAXATION Respondent |
|
JUDGE: |
|
|
DATE: |
4 DECEMBER 2009 |
|
WHERE MADE: |
MELBOURNE |
CORRIGENDUM
In the Reasons for Judgment delivered by Justice Jessup on 4 December 2009, amendments are made as follows.
- Paragraph [105], page 56, second sentence –
The word “not” should be inserted after the words “revenue advantage does” so that the sentence reads:
“I agree, with respect, with Gyles J, when his Honour held that the fact that a transaction is devised in a certain way to obtain a revenue advantage does not mean that the transaction is a non-arm’s length one.”
2. Page 72 –
The middle initial “R” of senior counsel for the applicant should be deleted and in place thereof the letter “J” inserted so that the appearance for the applicant reads:
“Counsel for the Applicant: Mr G J Davies and Mr A T Broadfoot”.
|
I certify that the preceding two (2) numbered paragraphs are a true copy of the Corrigendum to the Reasons for Judgment herein of the Honourable Justice JESSUP . |
Associate:
Dated: 7 December 2009
