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Kosciusko Thredbo v FCT (1984) 84 ATC 4043

This case considered the issue of allowable deductions and assessable income and whether or not a business established for the purposes of constructing tourist accommodation could claim the costs for improvements even though it had not explicitly obtained consent for these costs under an agreement.  Furthermore whether or not the income received for sub-leases of the property was income from the carrying on of its business.

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