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[1971] HCA 17
High Court of Australia
1971-07-01
Gibbs J
Original judgment source is linked above.
For the reasons I have given, I hold that the taxpayer did not carry on at all times during the year of income the same business as it carried on immediately before the change in beneficial shareholding that occurred on 15th March 1968. It follows that the claim to deduct the losses accrued before that date was rightly disallowed.
Avondale Motors (Parts) Pty Ltd
Commissioner of Taxation
High Court of Australia Gibbs J. Avondale Motors (Parts) Pty Ltd v Commissioner of Taxation (Cth) [1971] HCA 17