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Rotherwood Pty Ltd v Federal Commissioner of Taxation
Judgment date: 29/02/1996
Court: FCA
Judge: Spender, Lee and O'Loughlin JJ
Citation:
(1996) 32 ATR 276;
(1996) 64 FCR 313;
(1996) 96 ATC 4203;
BC9600490;
Catchwords: Taxation and revenue; Assessment of income; Profit-making undertakings or schemes; Payment for surrender of lease;