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Ivanac v Deputy Commissioner of Taxation
Judgment date: 26/10/1995
Court: FCA
Judge: Lee J
Citation:
(1995) 32 ATR 288;
(1995) 60 FCR 417;
BC9502774;
Catchwords: Taxation and revenue; Tax exemptions; Sale, transfer or assignment of rights to mine; Royalties;
Taxation and revenue; Capital gains tax; Royalties; Part of purchase price in sale of mining tenements;