This is the High Court judgment in the recent ANZCO litigation. It concerns depreciable intangible property and what constitutes a right to use land.
ANZCO Foods Limited v CIR
Content of the James Coleman website is the property of James Coleman and may not be copied or published, and content may not be saved to, emailed to or linked to from other sites or servers without the copyright holder's written permission. However, users may print, download or email content for individual use.