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FCT v Spotless Services Ltd (1996) 186 CLR 404

This case considered the issue of tax avoidance and whether or not a company’s decision to move an investment overseas to obtain a higher net return was carried out for the dominant purpose of obtaining a tax benefit and whether or not the tax anti-avoidance provisions applied.

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FCT v Spotless Services Ltd (1996) 186 CLR 404 studentatlaw
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