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National Australia Bank Ltd v Commissioner of Taxation
Judgment date: 12/06/1997
Court: FCA
Judge: Heerey J
Citation:
(1997) 36 ATR 239;
(1997) 97 ATC 4499;
BC9702463;
Catchwords: Taxation and revenue; Deductions; Characterisation of outgoing as capital or revenue nature; Lump sum payment made to participate in scheme;