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ICI Australia Ltd v Federal Commissioner of Taxation (Cth)
Judgment date: 16/09/1994
Court: FCA
Judge: Ryan J
Citation:
(1994) 125 ALR 63;
(1994) 29 ATR 233;
(1994) 94 ATC 4600;
BC9400289;
Catchwords: Taxation and revenue; Assessment of income; Derivation of income; Agreement under which taxpayer's future liabilities assumed by another;