WebAUSTRALIAN CAPITAL TELEVISION PTY LTD v. COMMONWEALTH' THE FACTS The first plaintiff, Australian Capital Television, and the second plaintiff, the State of New South Wales, sought declarations that Part IIID of the Broadcasting Act 1942 (Cth) 'the Act' was invalid. Part IIID was inserted WebPromotions (Pty) Ltd . 1995 (2) SA 296 (A) at 304G). The First chedule is concerned S with the ‘Computation of Taxable Income from Pastoral, Agricultural or other Farming Operations’. It deals in detail with how taxable income derived from farming operations is to be computed. To the extent here relevant, paragraph 14 thereof reads:
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