Commissioner of Taxation v Sharpcan Pty Ltd,  HCA 36
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|Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Contract Purchases or Prepayments||10-year gaming licences required to maintain existing gaming revenues were purchased on capital account||334|
|Tax Topics - Income Tax Act - Section 13 - Subsection 13(34) - Paragraph 13(34)(b)||10-year gaming licences required to maintain existing gaming revenues were not for goodwill||233|
|Tax Topics - General Concepts - Purpose/Intention||purpose distinguished from motive||231|