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Tasmanian Permanent Executors & Trustees Association Ltd v Commissioner of Taxes (Tasmania)
Judgment date: 9/02/1972
Court: HCA
Judge: Barwick CJ, Menzies, Windeyer, Walsh & Gibbs JJ
Citation:
(1972) 127 CLR 526;
(1972) 3 ATR 86;
Catchwords: Taxation and revenue; Estate planning; Death duties; Notional estates;