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Portman Mining Ltd v Development Allowance Authority
Judgment date: 25/11/1994
Court: AATA
Judge: Bulley P
Citation:
25/11/1994 AATA Unreported;
Catchwords: Taxation and revenue; Judicial review; Change in factual circumstances since making of reviewable decision to be taken into account; Assessment of change in factual circumstances;
Taxation and revenue; Deductions; Development allowance; Registration of plant expenditure;