Words and Phrases - "refining"
ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190
gold refining included refining gold that was already at the precious metal level of purity
The applicant (“ACN 154”) described its business to the respondent (the Commissioner) as involving the acquisition and refining of scrap gold...
Words and Phrases
refiningLocations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Precious Metal | market criteria for gold to be in investment form | 312 |