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Taxation, Federal Commissioner of v Consolidated Fertilizers Ltd
Judgment date: 6/08/1991
Court: FCA
Judge: Davis, Spender and Lee JJ
Citation:
(1991) 101 ALR 385;
(1991) 22 ATR 281;
(1991) 91 ATC 4677;
BC9103345;
Catchwords: Taxation and revenue; Assessment of income; Deduction; Revenue or capital account;