Commissioner of Taxation (Cth) v Newton

For the reasons given I am of the opinion that s. 260 has no application to these appeals and that, even if it has, it does not assist the appellant in upholding the assessments either wholly or in part.

In conclusion I desire to reiterate that the decision in this case depends essentially upon the meaning to be attributed to the wide and uncertain words of s. 260 and to add that, in attempting to give some reasonably precise and practical meaning to the section for the purpose of reaching a decision, I have failed to derive any assistance from current aphorisms which tend to obscure rather than reveal the solution. Nor have I found helpful observations such as those made by Viscount Simon in Latilla v. Inland Revenue Commissioners [4] concerning which I find myself in full agreement with the remarks of Jordan C.J. In the Estate of William Vicars (dec'd.) [5] .