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Nilsen Development Laboratories Pty Ltd v Federal Commissioner of Taxation (Cth)
Judgment date: 10/02/1981
Court: HCA
Judge: Barwick CJ, Gibbs, Stephen, Mason, Murphy, Aickin & Wilson
Citation:
(1981) 11 ATR 505;
(1981) 144 CLR 616;
(1981) 33 ALR 161;
(1981) 55 ALJR 97;
(1981) 81 ATC 4031;
[1981] HCA 6;
BC8100049;
Catchwords: Taxation and revenue; Income tax; Losses and outgoings; Long service and annual leave provision;