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Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
Judgment date: 21/04/1941
Court: HCA
Judge: Rich ACJ, Starke, McTiernan and Williams JJ
Citation:
(1941) 15 ALJR 33;
(1941) 2 AITR 167;
(1941) 6 ATD 82;
(1941) 64 CLR 241;
[1941] ALR 125;
BC4100030;
Catchwords: Taxation and revenue; Income tax; Exemptions; Income derived overseas;