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Finance Facilities Pty Ltd v Federal Commissioner of Taxation
Judgment date: 12/11/1971
Court: HCA
Judge: Barwick CJ, McTiernan, Windeyer & Owen JJ
Citation:
(1971) 127 CLR 106;
(1971) 2 ATR 573;
(1971) 45 ALJR 615;
(1971) 71 ATC 4225;
[1971] HCA 12;
BC7100680;
Catchwords: Taxation and revenue; Income tax; Assessment; Eligibility for rebate;