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Taxation, Federal Commissioner of v Sherritt Gordon Mines Ltd
Judgment date: 20/09/1977
Court: HCA
Judge: Gibbs ACJ, Mason & Jacobs JJ
Citation:
(1977) 137 CLR 612;
(1977) 17 ALR 607;
(1977) 20 CTBR(NS) Case64;
(1977) 51 ALJR 772;
(1977) 7 ATR 726;
(1977) 77 ATC 4365;
BC7700101;
Catchwords: Taxation and revenue; Income tax; Royalty payments; Definition;