000 00746cab a2200241 4500
001 ABS39928
008 090401t1988 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u20126
041 _aeng
100 _aBaird, A.
245 _aTipping receipts not liable to income tax
260 _c1988
350 _a0
490 _aCountry Landowner
_v41(10) October 1988, 45(1)
520 _aReviews the decision in a case involving the deposit of sub-soil on farmland and the taxation aspects which arose when thejlandowner subsequently received a lump sum payment.
650 _aCAPITAL GAINS TAX
650 _aINCOME TAX
650 _aRYALL V HOARE
650 _aSOIL TIPPING
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c13483
_d13483