SRI Homes - Court of Appeal rejects Tax Court "reasons" as being too paltry

The Federal Court of Appeal remitted a decision to be tried with a different judge on the basis that inadequate reasons had been provided.

Dawson J.A. acknowledged that in some circumstances it may be acceptable for the judge to simply say that he or she agrees with the Minister.  However, this will not do where the Minister has made various arguments in the alternative, and it is impossible to know which of these internally inconsistent arguments the judge agrees with.

Scott Armstrong.  Summary of SRI Homes v. The Queen, 2012 FCA 208, under s. 171(1).