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Plucking profits out of the air: no tax on debt defeasance: the ICI decision
Record ID:
18697
Format:
LIJ Article
Year:
1997
Author:
Petroulias, Nick ;
Source:
LIJ (1997) 71 No 4
Date_of_entry:
15/04/1997
Legislation:
Income Tax Assessment Act 1936 various including Part !!!A
Section:
Tax Topics
Cases:
FC of T v ICI Australia (Full Federal Court) ; FC T v Unilever Australia Securities Ltd ;
Month:
April


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