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Rotherwood Pty Ltd v Federal Commissioner of Taxation
Judgment date: 31/08/1994
Court: FCA
Judge: Carr J
Citation:
(1994) 29 ATR 120;
(1994) 94 ATC 4514;
BC9406467;
Catchwords: Taxation and revenue; Income tax; Distinction between income and capital; Surrender of lease;