David Goy KC and Michael Jones appeared for the Appellant

David Goy KC and Aparna Nathan appeared for the Respondents

David Goy KC and Aparna Nathan appeared for the Respondents

David Goy KC and Nicola Shaw appeared for the Appellant

David Goy KC and Nicola Shaw appeared for the Respondent

David Goy KC appeared for the Appellant

David Goy KC and Nicola Shaw appeared for the Respondent

David Goy KC and Michael Sherry for the Appellant

David Goy KC and Claire Simpson appeared for the Appellant

Carry back of surplus ACT and the order in which claims are to be given effect to – s.239(3) ICTA 1988.Decision of Ferris J reversed. The taxpayers were...