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Elmslie v Federal Commissioner of Taxation
Judgment date: 19/11/1993
Court: FCA
Judge: Wilcox J
Citation:
(1993) 118 ALR 357;
(1993) 26 ATR 611;
(1993) 46 FCR 576;
(1993) 93 ATC 4964;
(1994) 29(1) AustLawyer 49g;
BC9305108;
Catchwords: Taxation and revenue; Capital gains tax; Shares; Date of allotment;
Taxation and revenue; Capital gains tax; Shares; Determination of net capital gains;