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Federal Commissioner of Taxation v Tourapark Pty Ltd
Judgment date: 14/11/1980
Court: FCA
Judge: Bowen CJ, Brennan and Deane JJ
Citation:
(1980) 11 ATR 248;
(1980) 33 ALR 153;
(1980) 49 FLR 17;
(1980) 80 ATC 4503;
Catchwords: Taxation and revenue; Income tax; Investment allowance; Exception where other person granted right of use;