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Tax Tips: Unintended Consequences

Published on 01 Aug 01 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Although the decision of the Full Federal Court (Hill, Drummond and Goldberg JJ) in Dismin Investments Pty Ltd v FC of T [2001] FCA 690; 2001 ATC 4377 may be perceived as being simply a decision on procedural issues, there are some important aspects of the decision that are worthy of note.

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