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Westpac Banking Corporation v Federal Commissioner of Taxation
Judgment date: 18/10/1996
Court: FCA
Judge: Lockhart, Lindgren and Sackville JJ
Citation:
(1996) 34 ATR 143;
(1996) 70 FCR 52;
(1996) 96 ATC 5021;
BC9604903;
Catchwords: Taxation and revenue; Fringe benefits tax; Loan fringe benefits; Loan establishment fees forgone by bank;