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Email Ltd v Commissioner of Taxation
Judgment date: 16/06/2000
Court: HCA
Judge: Gleeson CJ and Gaudron J
Citation:
(2000) 21(12) Leg Rep SL2a;
Catchwords: Taxation and revenue; Deductions; Characterisation of outgoing as capital or revenue nature; Indemnity given by taxpayer on sale of shares by subsidiary;