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AAT Case 11/97; No 11,655
Judgment date: 3/03/1997
Court: AATA
Judge: Block
Citation:
(1997) 35 ATR 1022;
(1997) 97 ATC 173;
Catchwords: Taxation and revenue; Deductions; Depreciation on fixtures in income producing property; Distinction between capital and setting;
Taxation and revenue; Penalties and offences; Imposition of penalties; Taxpayer had knowledge of relevant tax laws;