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Bellinz Pty Ltd v Commissioner of Taxation (Cth)
Judgment date: 31/03/1998
Court: FCA
Judge: Merkel J
Citation:
(1998) 38 ATR 350;
(1998) 98 ATC 4399;
BC9800952;
Catchwords: Taxation and revenue; Deductions; Depreciation; Whether lessor with purchase option entitled to depreciate plant;
Taxation and revenue; Administration; Public rulings; Whether Commissioner bound by rulings;