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Commissioner of Taxation v Park
Judgment date: 31/08/2012
Court: FCA
Judge: Siopis, Jessup and Katzmann JJ
Citation:
(2012) 205 FCR 1;
(2012) 294 ALR 1;
(2012) 90 ATR 519;
[2012] FCAFC 122;
BC201206531;
Catchwords: Taxation and revenue; Administration; Discharge of tax debt through sale of land; Commissioner's priority over mortgagees;