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The Federal Court (Besanko J) has dismissed a taxpayer's appeal from a decision of the AAT which had held that Part IVA applied to the taxpayer's investment in the Austvin Vineyards 1997 project: Iddles v Commissioner of Taxation [2007] FCA 395 (Federal Court, Besanko J, 23 March 2007).

For a copy of the decision, go here

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