Bywater Investments Limited & Ors v. Commissioner of Taxation  HCA 45.
Prepare an analysis for Bywater Investments Limited & Ors v. Commissioner of Taxation  HCA 45.
Imclude these points to write analysis:
• Formal particulars, including:
o The name and citation of the case
o Name of the court and judge(s),
o Name and status of each party, and
o Date of the judgment;
• The facts of the case;
• The prior history of the case in lower courts (if mentioned in the judgment);
• The cause of action or claim involved in the case (for example, the issue on
• A summary of the judgments, including any dissenting judgments, which
o The facts that were considered material or relevant,
o The ratio decidendi,
o The arguments considered by the court in support of, or against, the
o Any obiter dicta or significant observations by the court;
• Commentary on the impact of the decision on the law.
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