Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Taxation, Commissioner of v National Australia Bank Ltd
Judgment date: 19/05/1998
Court: HCA
Judge: Gummow and Callinan JJ
Citation:
(1998) 39 ATR 320;
[1998] 10 Leg Rep SL2d;
Catchwords: Taxation and revenue; Deductions; Characterisation of outgoing as capital or revenue nature; Lump sum payment made to participate in scheme;