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Elders Trustee & Executor Co Ltd v Federal Commissioner of Taxation
Judgment date: 12/01/1961
Court: HCA
Judge: Windeyer J
Citation:
(1961) 104 CLR 12;
(1961) 12 ATD 265;
(1961) 34 ALJR 446;
(1961) 8 AITR 149;
[1961] ALR 291;
BC6100580;
Catchwords: Taxation and revenue; Income tax; Assessment; Trustee;