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J Rowe and Sons v FCT (1971) 124 CLR 421

This case considered the issue of the derivation of trading income and whether or not the sale from a retail item to be paid off over instalments was to be recorded on an earnings basis when the sale was made or on a receipts basis as the goods were actually paid for.

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J Rowe and Sons v FCT (1971) 124 CLR 421
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