000 00759cab a2200229 4500
001 ABS57853
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u81792
041 _aeng
245 _aReservation of benefit - Ingram v CIR
260 _c1997
350 _a0
490 _aFarm Tax Brief
_v12(9) October 1997, 65-67(3)
520 _aLooks 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".
650 _aAGRICULTURAL TENANCY
650 _aINGRAM V IRC
650 _aLEASE CARVE-OUT METHOD
650 _aRESERVATION OF BENEFIT
690 _aTAXATION
942 _n0
948 _c30/10/1997
999 _c51570
_d51570