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Is purpose a requisite for determining whether a deduction should be allowed in full? Consider this question in the context of the judicial approach in

Is purpose a requisite for determining whether a deduction should be allowed in full?

Consider this question in the context of the judicial approach in the cases of FC of T v Janmor Nominees 87ATC 4183 and Madigan v FC of T 96 ATC 4640.

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