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AGC (Investments) Ltd v Federal Commissioner of Taxation
Judgment date: 22/05/1992
Court: FCA
Judge: Beaumont, Gummow and French JJ
Citation:
(1992) 23 ATR 287;
(1992) 92 ATC 4239;
BC9203510;
Catchwords: Taxation and revenue; Assessment of income; Profit from sale of shares; Profit-making purpose;