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Mobil Oil Australia Ltd & Industry Research & Development Board, Re
Judgment date: 19/05/1995
Court: AATA
Judge: Forrest, Elsum and Gillham
Citation:
(1995) 30 ATR 1364;
(1995) 95 ATC 2042;
Catchwords: Taxation and revenue; Income tax; Concessions for research and development; Whether oil refinery trial constitutes research and development;