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FCT v Total Holdings (Aust) (1979) 79 ATC 4279

This case considered the issue of allowable deductions and whether or not the interest on funds borrowed which were then provided to a subsidiary company on interest free terms was an allowable deduction or done purely to obtain a tax benefit.

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FCT v Total Holdings (Aust) (1979) 79 ATC 4279 studentatlaw
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