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On 10 November 2009, the Full Federal Court (Finn, Sundberg and Perram JJ) published a corrigendum to its decision in Handbury Holdings Pty Ltd v FCT [2009] FCAFC 141, delivered on 9 October 2009.

The Full Federal Court held that the phrase "at the leaving time" in s 711-45(1) ITAA 1997, which is referred to in Step 4 of the table in s 711-20(1), meant "just before the leaving time".

For a copy of the corrigendum and the corrected decision, go here


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