Hmmmm... my "cut and paste" citations, in this matter are drawn...

Hmmmm... my "cut and paste" citations, in this matter are drawn from CCH's Australian Tax Casebook (Barkoczy, 2008, 9th Ed). Google tends not to be very useful for tax case law.

If you'd like to know what a book looks like, I can post some photographs. They're generally a portable series of thin, rectangular sheets of flat material covered in symbols and joined with adhesive at one edge.

I questioned your credentials because you have claimed a particular profession which should give you special insight (and possibly special legal liability for posts on this forum, but that's another matter). Unlike other posters - for example MK70, who claims to be and really sounds like an accountant - you haven't posted anything that would suggest special insight.

By your response on accounting degrees, I can only guess that you're too good for study. Are you CPA/CA/CIMA/MTMA/PNA or what?

The "special" accountants I'm referring to are people who call themselves as accountants, yet lack an accounting degree.

For the record, I am not an Accountant, Solicitor, Financial Planner, butcher, baker or candlestick-maker. My posts are for entertainment only - specifically, my entertainment (thanks, fee log).