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AAT Case 8638, Re Negative Instruments Pty Ltd & Federal Comm of Taxation
Judgment date: 2/04/1993
Court: AATA
Judge: Gerber
Citation:
(1993) 26 ATR 1092;
(1993) 93 ATC 2087;
Catchwords: Taxation and revenue; Deductions; Joint Venture Petroleum Exploration Agreement; Whether expenditure deductible;