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Taxation, Federal Commissioner of v Galland
Judgment date: 18/12/1984
Court: FCA
Judge: Bowen CJ, Fisher and Beaumont JJ
Citation:
(1984) 16 ATR 41;
(1984) 4 FCR 566;
(1984) 56 ALR 468;
(1984) 84 ATC 4890;
Catchwords: Taxation and revenue; Income tax; Assignment of portion of share in partnership; Commercial and economic realities;