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Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
Judgment date: 26/11/1940
Court: HCA
Judge: Dixon J
Citation:
(1940) 14 ALJR 303;
(1940) 6 ATD 42;
(1940) 64 CLR 15;
(1941) 2 AITR 136;
[1940] HCA 33;
Catchwords: Taxation and revenue; Assessment of income; Foreign company; Residence;