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Negative Instruments Pty Ltd v Federal Commissioner of Taxation
Judgment date: 31/10/1994
Court: FCA
Judge: Heerey J
Citation:
(1994) 29 ATR 423;
(1994) 94 ATC 4809;
(1995) 30(1) AustLawyer 43k(note);
BC9400054;
Catchwords: Taxation and revenue; Deductions; Drilling costs; Joint venture petroleum exploration agreement;