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Selleck v Commissioner of Taxation for the Commonwealth of Australia
Judgment date: 20/08/1997
Court: FCA
Judge: Black CJ, Lockhart and Beaumont JJ
Citation:
(1997) 36 ATR 558;
(1997) 78 FCR 102;
(1997) 97 ATC 4856;
BC9703711;
Catchwords: Taxation and revenue; Assessment of income; Lease incentives; Whether receipt on capital or revenue account;