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Labrilda Pty Ltd v Deputy Federal Commissioner of Taxation
Judgment date: 26/03/1996
Court: FCA
Judge: Lockhart, Spender and Ryan JJ
Citation:
(1996) 32 ATR 206;
(1996) 65 FCR 119;
(1996) 96 ATC 4303;
BC9601092;
Catchwords: Taxation and revenue; Deductions; Characterisation of outgoing as capital or revenue nature; Payment of accreditation fee by service station operator;