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ICI Australia Ltd v Federal Commissioner of Taxation
Judgment date: 24/07/1996
Court: FCA
Judge: Lockhart, Sheppard and Sundberg JJ
Citation:
(1996) 138 ALR 705;
(1996) 33 ATR 174;
(1996) 68 FCR 122;
(1996) 96 ATC 4680;
BC9603697;
Catchwords: Taxation and revenue; Assessment of income; Derivation of income; Agreement under which taxpayer's future liabilities assumed by another;