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Federal Commissioner of Taxation v Brewing Investments Ltd
Judgment date: 10/07/2000
Court: FCA
Judge: Hill, Heerey and Sundberg JJ
Citation:
(2000) 100 FCR 437;
(2000) 177 ALR 1;
(2000) 44 ATR 471;
[2000] ACL Rep 405 FC 38;
[2000] FCA 920;
2000 ATC 4431;
BC200003838;
Catchwords: Taxation and revenue; Income tax; Liquidation distribution; Deemed dividend paid out of profits;