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. 2. 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