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Cortis and Putna v Federal Commissioner of Taxation; Case [1999] AATA 63
Judgment date: 5/02/1999
Court: AATA
Judge: SA Forgie (Deputy President)
Citation:
(1999) 41 ATR 1168;
(1999) 99 ATC 2105;
Catchwords: Taxation and revenue; Assessment of income; Commissions from sale received in Australia and transferred overseas; Assessability to individuals or company;
Taxation and revenue; Penalties and offences; Remission of penalties; False or misleading statements;