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Prestige Motors Pty Ltd as trustee of Prestige Toyota Trust v Commissioner of Taxation
Judgment date: 13/05/1997
Court: FCA
Judge: Emmett J
Citation:
(1997) 144 ALR 423;
(1997) 36 ATR 90;
(1997) 97 ATC 4392;
BC9701749;
Catchwords: Taxation and revenue; Assessment of income; Trusts; Present entitlement arising from reimbursement agreement;