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QUESTION
Taxation Law (Australia)
Assess the significance of EACH of the following cases for the development of Australian tax law:
Californian Copper Syndicate v Harris (1904) 5 TC 159
Whitfords Beach Pty Ltd v FCT 82 ATC 4031
Myer Emporium Pty Ltd v FCT 87 ATC 4363.
Has the introduction of the capital gains tax diminished the importance of these cases in any respect?
