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Smith v Federal Commissioner of Taxation
Judgment date: 1/05/1973
Court: HCA
Judge: Barwick CJ, McTiernan, Menzies and Gibbs JJ
Citation:
(1973) 3 ATR 629;
(1973) 47 ALJR 232;
(1973) 73 ATC 4059;
[1972-73] ALR 1345;
Catchwords: Taxation and revenue; Assessment of income; Profit from sale of property; Purpose;