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INCOME TAX (RATES) ACT 1976 No. 57 of 1976 - SECT 3 Interpretation. [100%]
(From Commonwealth Numbered Acts; 1 January 1976; 2 KB)
Re BHP-Utah Coal Limited v Commissioner of Taxation [1992] FCA 137; (1992) 107 ALR 501 (1 April 1992) [14%]
(From Federal Court of Australia; 1 April 1992; 45 KB) 