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Brewing Investments Ltd v Federal Commissioner of Taxation
Judgment date: 28/01/2000
Court: FCA
Judge: Kenny J
Citation:
(2000) 43 ATR 681;
[2000] ACL Rep 405 FC 13;
[2000] FCA 34;
2000 ATC 4100;
BC200000075;
Catchwords: Taxation and revenue; International tax; Distribution from non-resident companies in liquidation; Assessability to resident shareholder on basis of deemed dividend;