Commissioner of Taxation of the Commonwealth of Australia v. Kearney, R.F. [1985] FCA 172

JUDGMENT No............ / "/ oy Aen ssadtsas CATCHWORDS Income Tax - whether deductions allowable by way of investment allowance. Practice and procedure - previous decisions of Full Courts

followed without considering their correctness.

Income Tax Assessment Act 1936

Pyneboard Pty. Ltd. v. Trade Practices Commission (1982) 57 FLR 368 followed.

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Vv.

REX FREDERICK KEARNEY

VY. No. G 141 of 1984

Woodward, Northrop and Jenkinson JJ.

Melbourne

29 April 1985

IN THE FEDERAL COURT OF AUSTRALIA

) ) VICTORIA DISTRICT REGISTRY ) V. No. G1l41 of 1984 ) )

GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF VICTORIA

BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant and REX FREDERICK KEARNEY Respondent COURT: Woodward, Northrop and Jenkinson JJ. DATE: 29 April 1985 PLACE: Melbourne

MINUTE OF ORDER OF THE COURT

THE COURT ORDERS THAT the appeal be dismissed with costs.

(Settlement and entry of order is dealt with by 0.36 of the Federal Court Rules).

—_—_ ~ - —— —— en ee oe

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V. No. G141 of 1984

GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF VICTORIA

BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant and REX FREDERICK KEARNEY Respondent COURT: Woodward, Northrop and Jenkinson JJ. DATE: 29 April 1985 PLACE: Melbourne

REASONS FOR JUDGMENT

WOODWARD and NORTHROP Jd.

The Commissioner of Taxation ("the Commissioner") appeals from a judgment of the Supreme Court of Victoria constituted by Tadgell J. setting aside assessments of the respondent ("the taxpayer") for each of the years of income dated 30 June 1979 and 30 June 1980 and remitting the assessments to the

Commissioner to give effect to the judgment of the

—

Supreme Court.

Kearney v. Federal