HIGH COURT OF AUSTRALIA

COURT NO. 2
Parkes Place, Canberra

Wednesday, 8 August 2018

AT 10:00 am

BEFORE THE FULL COURT

FOR PUBLICATION OF REASONS
		
1	THE QUEEN
	FALZON
	
FOR JUDGMENT
		
2	MINISTER FOR IMMIGRATION AND BORDER PROTECTION
	SZVFW & ORS
	
3	THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

	THOMAS

MARTIN ANDREW PTY LTD

THOMAS NOMINEES PTY LTD

THOMAS	
4
	DL	THE QUEEN	

FOR HEARING
		
	COMPTROLLER GENERAL OF CUSTOMS 
	ZAPPIA
	
	S P Donaghue QC
(Solicitor General of the Commonweath of Australia)
D F C Thomas
R A Minson
	G O’L Reynolds SC
R S Angyal SC
D P Hume
J K Mee	

Carolyn Rogers
Senior Registrar