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Hart's Case - what kind of hand has the High Court dealt?

Published on 01 Jul 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The recent High Court decision in FCT v Hart revisits the significance of identifying the scheme in the application of Part IVA.

This paper was also presented at the Hart's Case seminars held in Melbourne on 8 June 2004, Sydney on 21 June 2004 and Perth on 23 July 2004.

Author profiles:

Fiona J ALPINS

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John W DE WIJN

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