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Handbury Holdings Pty Ltd v Commissioner of Taxation
Judgment date: 28/11/2008
Court: FCA
Judge: Kenny J
Citation:
(2008) 74 ATR 560;
[2008] FCA 1787;
BC200810591;
Catchwords: Statutes; Interpretation; (CTH) Income Tax Assessment Act 1997; 'At the leaving time';
Taxation and revenue; Assessment of income; Capital gains tax; Liability of leaving entity;