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The judgment is Commissioner of Taxation v Bamford; Bamford v Commissioner of Taxation [2010] HCA 10 (30 March 2010) http://www.austlii.edu.au/au/cases/cth/HCA/2010/10.html

The High Court Decision on Bamford has been handed down. Summary at http://www.taxpayer.com.au/media/news/bamford_case_high_court_decision.html "The High Court's interpretation of the law was consistent with that of the lower courts, to the effect that the term "share" in s97 is a...