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The ATO has published Decision Impact Statements in relation to the following 2 cases:

- Peter Cumins v FCT [2007] FCAFC 21; 2007 ATC 4303
- IWEC Pty Ltd v FCT [2007] AATA 1051; (2007) 94 ALD 247

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Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
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