I think this is the case in point, for reference

https://www.ato.gov.au/law/view/document?docid=%22CLR%2FCR201834%2FNAT%2FATO%2F00001%22

On Wednesday, 17 April 2019 15:43:12 UTC+2, Alen Šiljak wrote:
>
> Even the rulings in each individual case might be different.
>
>

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