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Copperart Pty Ltd v Federal Commissioner of Taxation
Judgment date: 22/04/1994
Court: FCA
Judge: Davies, Gummow & French JJ
Citation:
(1994) 28 ATR 119;
(1994) 50 FCR 345;
(1994) 94 ATC 4259;
BC9405795;
Catchwords: Taxation and revenue; Sales tax; Recovery; Alteration of sale values by Commissioner after tax paid;