Registrar of the Accident Compensation Tribunal v The Commissioner of Taxation of the Commonwealth of Australia

[1993] HCATrans 367

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IN THE HIGH COURT OF AUSTRALIA

Office of the Registry

Melbourne Nos MS0, M51 and M52 of 1992

B e t w e e n -

THE REGISTRAR OF THE ACCIDENT

COMPENSATION TRIBUNAL

Appellant

and

THE COMMISSIONER OF TAXATION OF

THE COMMONWEALTH OF AUSTRALIA

Respondent

Orders

MASON CJ
BRENNAN J
DEANE J
DAWSON J
TOOHEY J
GAUDRON J

Compensation(3) 1 7/12/93

McHUGH J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA 0~ TUESDAY, 7 DECEMBER 1993, AT 10.20 AM

Copyright in the High Court of Australia
MASON CJ: These matters were heard by the Full Court in

Canberra. The Court delivered judgment on

20 October 1993, at which time the parties were

directed to bring in agreed minutes of order. The

Court now makes the following order in each matter.

Appeal allowed, set aside the assessment and

remit the matter to the respondent for reassessment
of the appellant's taxable income in accordance
with the Court's reasons for judgment. Each party

to bear its own costs of this appeal.

AT 10.21 AM THE MATTER WAS ADJOURNED SINE DIE

Compensation(3) 2 7/12/93