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ABB Australia Pty Ltd v Commissioner of Taxation
Judgment date: 20/07/2007
Court: FCA
Judge: Lindgren J
Citation:
(2007) 162 FCR 189;
(2007) 66 ATR 460;
[2007] FCA 1063;
2007 ATC 4765;
BC200705649;
Catchwords: Taxation and revenue; Withholding tax; Dividend income; Time of derivation of income;