Published on 01 Jul 01
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The 24 May 2001 decision of Finn J in Daihatsu Australia Pty Ltd v Commissioner of Taxation  FCA 588 is further confirmation of the applicability of the Hickman principle to the construction of s 175 of the Income Tax Assessment Act 1936 (the tax Act).
- Current at
06 October 2005