NSW Caselaw
New South Wales Court of Appeal
CITATION : CBA Investments Limited v Northern Star Limited [2002] NSWCA 94 FILE NUMBER(S) : CA 40488/01 HEARING DATE(S) : 30 November 2001 JUDGMENT DATE : 8 April 2002
CBA Investments Limited (Appellant) PARTIES : Northern Star Limited (First Respondent) Richmond-Tweed TV Pty Limited (Second Respondent) Richmond River Broadcasters Pty Limited (Third Respondent) JUDGMENT OF : Beazley JA at 1; Hodgson JA at 58; Rolfe AJA at 70
LOWER COURT JURISDICTION : Supreme Court - Equity Division LOWER COURT 50171/99 FILE NUMBER(S) : LOWER COURT Bergin J JUDICIAL OFFICER :
A: A J Meagher SC/A J Payne COUNSEL : 1/2R: D F Jackson QC/ S E Pritchard 3R: R Harper A: L E Taylor SOLICITORS : 1/2R: MBT Lawyers by their agents Sydney Mention Practice 3R: McLaughlins by their agents NRG Lawyers CATCHWORDS : Lease - Construction of lease Income Tax Assessment Act 1936 (Cth) LEGISLATION CITED : Taxation Administration Act 1953 (Cth) Taxation Laws Amendment (Self Assessment) Act 1992 (Cth) GRE Insurance Limited v FCT (1992) 34 FCR 160 CASES CITED: Australia and New Zealand Banking Group Limited v FCT (1994) 94 ATC 4026 Coles Myer Finance Ltd v Commissioner of Taxation (1993) 176 CLR 640 DECISION : Appeal dismissed with costs
IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40488/01 EQ 50171/99
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