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Federal Commissioner of Taxation v Commercial Nominees of Australia Ltd
Judgment date: 22/10/1999
Court: FCA
Judge: Lee, Emmett and Gyles JJ
Citation:
(1999) 167 ALR 147;
(1999) 43 ATR 42;
(1999) 99 ATC 5115;
[1999] FCA 1455;
BC9906914;
Catchwords: Superannuation; Superannuation funds; Losses carried from earlier years in filing of tax return; Amendment to trust deed;