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Has the introduction of the capital gains tax diminished the importance of the cases of California Copper Syndicate v Harris (1904), Whitfords Beach

Has the introduction of the capital gains tax diminished the importance of the cases of California Copper Syndicate v Harris (1904), Whitfords Beach Pty v FCT 1982 and Myer Emporium Pty Ltd v FCT 1987?

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