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ICI Alkali (Australia) Pty Ltd (in vol liq) v Federal Commissioner of Taxation
Judgment date: 19/12/1978
Court: HCA
Judge: Barwick CJ, Gibbs and Mason JJ
Citation:
(1978) 22 ALR 465;
(1978) 53 ALJR 220;
(1978) 78 ATC 4728;
(1978) 9 ATR 373;
BC7800085;
Catchwords: Taxation and revenue; Income tax; Deductions; Improvements on mining lease;