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Gathercole & Federal Commissioner of Taxation, Re; A A T Case 12,463
Judgment date: 4/12/1997
Court: AATA
Judge: Pascoe
Citation:
(1997) 37 ATR 1226;
(1997) 97 ATC 2195;
Catchwords: Taxation and revenue; Deductions; Characterisation of outgoing as capital or revenue nature; Cost of connection to public utility;