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Case study: Each-way result in MIM case

Published on 01 Nov 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article discusses the two MIM Holdings Limited V FCT cases, and the major issues which emerged from them. These being: whether the payments made under the "Reservation Agreement" were income or capital, and secondly, if income, whether there had been a full and true disclosure of all material facts that were necessary for the assessments.

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