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Orica Ltd v Commissioner of Taxation (Cth)
Judgment date: 2/02/2001
Court: FCA
Judge: Merkel J
Citation:
(2001) 182 ALR 77;
(2001) 46 ATR 218;
[2001] FCA 31;
2001 ATC 4039;
BC200100110;
Catchwords: Taxation and revenue; Capital gains tax; Disposal of asset; Time of disposal for calculating capital gain;