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Federal Commissioner of Taxation v Cappid Pty Ltd
Judgment date: 2/06/1971
Court: HCA
Judge: Barwick CJ, McTiernan, Windeyer and Owen JJ
Citation:
(1971) 127 CLR 140;
(1971) 2 ATR 319;
(1971) 45 ALJR 329;
(1971) 71 ATC 4121;
BC7100690;
Catchwords: Taxation and revenue; Income tax; Companies; Private or public company;