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Taxation, Commissioner of v I C I Australia Ltd
Judgment date: 13/12/1996
Court: HCA
Judge: Gaudron, McHugh and Gummow JJ
Citation:
[1997] 2 Leg Rep SL6b;
Catchwords: Taxation and revenue; Assessment of income; Derivation of income; Agreement under which taxpayer's future liabilities assumed by another;