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Perpetual Trustee Co Ltd v Federal Commissioner of Taxation
Judgment date: 30/05/1932
Court: HCA
Judge: Gavan Duffy CJ, Rich, Starke, Dixon, Evatt & McTiernan JJ
Citation:
(1932) 1 ATD 375;
(1932) 47 CLR 402;
(1932) 6 ALJR 78;
Catchwords: Taxation and revenue; Estate planning; Estate duty; Exemptions;