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31 July 2018, Derrington J handed down his decision in Harding v Commissioner of Taxation [2018] FCA 837. A copy of the judgment can be found here:...

31 July 2018, Derrington J handed down his decision in Harding v Commissioner of Taxation [2018] FCA 837.

A copy of the judgment can be found here: http:// www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCA/2018/837.html

The taxpayer appealed immediately, and in late February 2019, the Full Federal Court judgment allowed the appeal: http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCAFC//2019/29.html

what is the summary of the key legal issue and relavant laws?

what is the application of the law to tha facts given in this case ?

what is the opinion of the case practical impacts and

what is the summary of the legal reason given bu each judge and compare them in this case ?

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