Part 1 (10 Marks) On 31 July 2018, Derrington J handed down his decision in Harding v Commissioner of Taxation  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
Case Note (Case Summary) for the Harding’s case.
Your answer should include: 1. a summary of the key legal issue(s); 2. a summary of the relevant law; 3. the application of law to the facts given in this case; 4. your opinion on the case’s practical impacts; and 5. your answer should also include a summary of legal reasons given by each judge, and attempt to compare them in your case note.