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Commissioner of Taxation v Byrne Hotels Qld Pty Ltd
Judgment date: 11/10/2011
Court: FCA
Judge: Dowsett, Bennett and Greenwood JJ
Citation:
(2011) 196 FCR 524;
(2011) 83 ATR 261;
[2011] FCAFC 127;
BC201107817;
Catchwords: Taxation and revenue; Capital gains tax; Maximum net asset value test; Close connection with capital gains tax event;