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Handbury Holdings Pty Ltd v Commissioner of Taxation
Judgment date: 9/10/2009
Court: FCA
Judge: Finn, Sundberg and Perram JJ
Citation:
(2009) 179 FCR 569;
(2009) 77 ATR 670;
[2009] FCAFC 141;
BC200909196;
Catchwords: Statutes; Interpretation; (CTH) Income Tax Assessment Act 1997; 'At the leaving time';
Taxation and revenue; Capital gains tax; Consolidated group; Leaving entity;