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Commissioner of Taxation v Commercial Nominees of Australia Ltd
Judgment date: 31/05/2001
Court: HCA
Judge: Gleeson CJ, Gaudron, McHugh, Kirby and Callinan JJ
Citation:
(2001) 179 ALR 655;
(2001) 22(10) Leg Rep 42;
(2001) 47 ATR 220;
(2001) 75 ALJR 1172;
[2001] HCA 33;
2001 ATC 4336;
BC200102753;
Catchwords: Taxation and revenue; Income tax; Superannuation funds; Continuity of eligible entity;