Taxation Law (Australia)

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            Assess the significance of EACH of the following cases for the development of Australian tax law:

 

                        Californian Copper Syndicate v Harris (1904) 5 TC 159                 

Whitfords Beach Pty Ltd v FCT 82 ATC 4031

Myer Emporium Pty Ltd v FCT 87 ATC 4363.

 

Has the introduction of the capital gains tax diminished the importance of these cases in any respect?

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