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Broken Hill Proprietary Co Ltd v Commissioner of Stamp Duties
Judgment date: 16/05/1997
Court: QCA
Judge: McPherson, Davies JJA, Muir and Byrne JJ
Citation:
(1997) 36 ATR 120;
(1997) 97 ATC 4456;
[1998] 1 Qd R 452;
BC9702057;
Catchwords: Taxation and revenue; Stamp duty; Employee share plans; Whether loans made to purchase shares amount to a mortgage;