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AL Hamblin Equipment Pty Ltd & AL Hamblin Constructions Pty Ltd v Federal Commissioner of Taxation
Judgment date: 31/01/1974
Court: HCA
Judge: Stephen J
Citation:
(1974) 130 CLR 159;
(1974) 2 ALR 347;
(1974) 4 ATR 208;
(1974) 47 ALJR 797;
(1974) 74 ATC 4001;
BC7400011;
Catchwords: Taxation and revenue; Income tax; Assessable income; Profit-making by sale;