FW Hughes Pty Ltd v The Commissioner of Taxation

[1995] FCA 437

IN THE FEDERAL COURT OF AUSTRALIA )
  )
SOUTH AUSTRALIA DISTRICT REGISTRY )    No. SG 54 of 1994
  )
GENERAL DIVISION                 )

BETWEEN:

F W HUGHES PTY LTD

Applicant

- and -

THE COMMISSIONER OF TAXATION

Respondent

MINUTES OF ORDER

CORAM:    Branson J.
PLACE:    Adelaide
DATE:     28 June 1995

THE COURT ORDERS THAT:

1. The application be dismissed.

1. The applicant pay the respondent's costs of the application.

Note:     Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules

IN THE FEDERAL COURT OF AUSTRALIA )
  )
SOUTH AUSTRALIA DISTRICT REGISTRY )    No. SG 54 of 1994
  )
GENERAL DIVISION                 )

BETWEEN:

F W HUGHES PTY LTD

Applicant

- and -

THE COMMISSIONER OF TAXATION

Respondent

REASONS FOR JUDGMENT

CORAM:    Branson J.
PLACE:    Adelaide
DATE:     28 June 1995

This matter was argued together with Woolcombers (WA) Pty Ltd v The Commissioner of Taxation.  It is agreed that the result of one case determines the result of the other.

I have today delivered judgment in the Woolcombers (WA) Pty Ltd Case dismissing the applicant's appeal.  The applicant's appeal in this case must similarly be dismissed with costs.

I certify that this page is a true copy of the Reasons for Judgment of Justice Branson.

Associate:

Dated:

Counsel for the Applicant    :    Mr M L Robertson QC
  with him Mr M Manetta

Solicitors for the Applicant :    Minter Ellison Baker O'Loughlin

Counsel for the Respondent   :    Mr A H Slater QC
  with him Ms A MacDonald

Solicitors for the Respondent:    Australian Government Solicitor

Hearing Date                :    10 March 1995