George Brandis (Queensland, Liberal Party, Attorney-General) Share this | Hansard source

I was initially of the view that the interests of the Commonwealth were represented before the High Court by the ATO, and the reason I formed that view, as I said in my statement, was that I was of the view that this was primarily a matter between the state of Western Australia and the ATO, because the main point in the case was the alleged inconsistency between the Income Tax Assessment Act and the Taxation Administration Act of the Commonwealth on the one hand and the Western Australian state act which we have been describing as the Bell act on the other hand. That was my view, but it was a view from which I was dissuaded by the Solicitor-General. (Time expired)