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Hilton v Federal Commissioner of Taxation
Judgment date: 17/09/1992
Court: FCA
Judge: Hill J
Citation:
(1992) 110 ALR 167;
(1992) 24 ATR 91;
(1992) 38 FCR 170;
(1992) 92 ATC 4534;
Catchwords: Taxation and revenue; Assessment of income; Eligible termination payment; Concept of termination of employment;
Taxation and revenue; Penalties and offences; Power to remit penalty; Whether penalty could stand;
Statutes; Interpretation; Income Tax Assessment Act; Eligible Termination Payment;