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Tax cases: The tax-exempt community bank

Published on 01 May 11 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Commissioner of Taxation v Wentworth District Capital Ltd considers what constitutes a community service purpose within the meaning s 50-10 ITAA97, whether Wentworth District Capital Ltd was being conducted for such a purpose and, consequently, whether its income was tax exempt.

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Michael NORBURY

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