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Consolidated Fertilizers Ltd v Deputy Commissioner of Taxation
Judgment date: 22/05/1992
Court: FCA
Judge: Cooper J
Citation:
(1992) 107 ALR 456;
(1992) 23 ATR 305;
(1992) 36 FCR 1;
(1992) 92 ATC 4260;
BC9203491;
Catchwords: Taxation and revenue; Income tax; Interest on tax overpaid; Simple interest;