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Reservation of benefit - Ingram v CIR

Language: English Series: Farm Tax Brief ; 12(9) October 1997, 65-67(3)Publication details: 1997Subject(s): Summary: Looks at whether the creation of a lease will amount to the reservation of a benefit out of the gifted freehold, in "Ingram v IRC" and "Munro v Commissioner of Stamp Duties for New South Wales".

Looks at whether the creation of a lease will amount to the reservation of a benefit out of the gifted freehold, in "Ingram v IRC" and "Munro v Commissioner of Stamp Duties for New South Wales".