Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Federal Commissioner of Taxation v Roche
Judgment date: 9/12/1991
Court: FCA
Judge: Pincus J
Citation:
(1991) 105 ALR 95;
(1991) 22 ATR 828;
(1991) 91 ATC 5024;
BC9103599;
Catchwords: Taxation and revenue; Assessment; Superannuation; Sole purpose;