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Photo Corporation of Australia Pty Ltd & Commissioner for A C T Revenue, Re
Judgment date: 26/09/1994
Court: ACTAAT
Judge: Curtis
Citation:
(1994) 29 ATR 1265;
(1994) 94 ATC 2128;
Catchwords: Taxation and revenue; Payroll tax; Penalties and offences; Imposition of late penalties;