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AAT Case 23/97; No 11,796
Judgment date: 22/04/1997
Court: AATA
Judge: Dwyer, Elsum and McLean
Citation:
(1997) 35 ATR 1243;
(1997) 97 ATC 274;
Catchwords: Taxation and revenue; Sales tax; Refund of overpayment; Sales tax imposed on goods imported into Australia;