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Brent v FCT (1971) 125 CLR 418; 71 ATC 4195

This case considered the issue of personal services income and whether or not the consideration received for the secrets involved in a person’s life story was assessable as ordinary income or was capital in nature.  Furthermore if the income was assessable when it was earned or derived.

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Brent v FCT (1971) 125 CLR 418; 71 ATC 4195 studentatlaw
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