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CPT Custodian Pty Ltd v Commissioner of State Revenue; Commissioner of State Revenue v Karingal 2 Holdings Pty Ltd
Judgment date: 28/09/2005
Court: HCA
Judge: Gleeson CJ, McHugh, Gummow, Callinan and Heydon JJ
Citation:
(2005) 221 ALR 196;
(2005) 224 CLR 98;
(2005) 60 ATR 371;
(2005) 79 ALJR 1724;
[2005] ACL Rep 405 HC 5;
[2005] HCA 53;
2005 ATC 4925;
BC200507253;
Catchwords: Taxation and revenue; Land tax; Land trusts; Unit holders;