Federal Court of Australia
: of 4 "| ] Sp 7 CATCHWO RDS ; (__ Income Tax (Cth.) ~ Assessable income ~ Whether property
acquired for the purpose of profit-making by sale ~ Power
of court in appeal by way of rehearing.
Income Tax Assessment Act 1936, ss. 25(1) and 26(a).
BARTLETT ESTATES PTY. LTD. v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
,
/ {
i
Nos. QLD G18-23 of 1978 Coram: Bowen C.J., Brennan and Toohey JJ.
Sydney, 12 June, 1979.
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT RNGISTRY
Nos. @LD. G18-23 of 1978
GENERAL DIVISION
JUDGES MAKING ORDER: DATE OF ORDER:
WHERE MADE:
THE COURT ORDERS THAT:
ON APPFAL from the Supreme Court of Queensland.
BETWEEN:
BARTLETT ESTATES PTY. LTD.
Appellant
AND:
THE COMMISSICNFR OF TAXATION OF THE COMMONISALTH OF AUSTRALIA
Respondent
ORDER
Bowen C.J., Brennan and Toohey JJ. 12 June 1979.
Sydney.
1. The appeals be allowed.
2. Matter remitted to the Commissioner to re-assess in
accordance with the reasons for judgment of this Court.
3. The respondent pay the costs of the appeal and of the
appeal to the Supreme Court of Queensland.
IN THE FEDERAL COURT OF AUSTRALIA )
NEW SOUTH WALES DTSTRICT REGTSTRY Nos. QLD. G18-23 of 1978
wer Ww
GENERAL DIVTISTON
ON APPEAL from the Supreme Court of
Queensland. BETWEEN: bd BARTLETT ESTAYES PTY. LTD. Appellant AND:
THE COMMISSIONER OF TAXATION OF THE COMMONWEAL'TH OF AUSTRALIA
Respondent
CORAM: Bowen C.J. Brennan J. Toohey J.
12 June 1979.
JUDGMENT
BOWEN C.J. I agree with the orders proposed by Toohey J.
and with his reasons for judgment.
I certify that this andtke (s precedinepeges are a true copy of the Reasous for Judg.usent herein cf his Eonour tho Chicf Julge, Sir Nigel Bowen Mavegarel AUars Associate
Dated: 12 © 74
IN THE FEDTRAL COURT OF AUSTRALTA
QUEENSLAND DISTRICT REGISTRY
a.
Nos. QLD. G18-23 of 1978
GENERAL DIVISION
ON_APPEAL from the Supreme Court of Queensland.
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