Ariane Pickering. General Report. IFA Cahiers. Vol. 97a. Enterprise Services. 2012. Section 1.3. P. 29.
373
Ibid. P. 30.
374
Ibid.
375
Ibid. P. 31.
376
Ibid.
377
IRC v. Brackett (1986) STC 521 at 540, (1986) 60 TC 124 at 149; C of T (NSW) v. Cam & Sons Ltd (1936) 4 ATD 32 at 34; FC of T v. French (1957) 98 CLR 398; FC of T v. Efstathaskis (1979) 9 ATR 867.
