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Tourapark Pty Ltd v Federal Commissioner of Taxation
Judgment date: 23/04/1982
Court: HCA
Judge: Gibbs CJ, Mason, Murphy, Aickin & Wilson JJ
Citation:
(1982) 12 ATR 842;
(1982) 149 CLR 176;
(1982) 40 ALR 465;
(1982) 56 ALJR 316;
(1982) 82 ATC 4105;
[1982] HCA 18;
BC8200065;
Catchwords: Taxation and revenue; Income tax; Investment allowance; Exception where other person granted right to use;