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Spotlight Stores Pty Ltd v Commissioner of Taxation
Judgment date: 25/05/2004
Court: FCA
Judge: Merkel J
Citation:
(2004) 55 ATR 745;
[2004] ACL Rep 405 FC 43;
[2004] FCA 650;
2004 ATC 4674;
BC200402933;
Catchwords: Taxation and revenue; Tax avoidance; Employee funds; Pre-payments;