ON 9 SEPTEMBER 1999, the High Court of Australia delivered Husher v Husher [1999] HCA 47; 197 CLR 138; 165 ALR 384; 73 ALJR 1414 (9 September 1999).

The injured plaintiff was in partnership with his wife but in effect was a sole tradesman with no employees. The High Court held that where an injured plaintiff operates through a corporate or partnership structure in order to minimise his or her tax liability, damages are to be assessed with reference to the full vale of the plaintiff’s earning capacity, not his or her taxable income.

Sydney, Australia

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