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Bell Bros Pty Ltd v Federal Commissioner of Taxation
Judgment date: 18/10/1967
Court: HCA
Judge: Owen J
Citation:
(1967) 10 AITR 450;
(1967) 116 CLR 665;
(1967) 14 ATD 500;
(1967) 41 ALJR 178;
BC6700510;
Catchwords: Taxation and revenue; Payroll tax; Exported goods; Owner;