Commissioner of Taxation v Bhp Billiton Ltd; Commissioner of Taxation v Bhp Billiton Petroleum (North West Shelf) Pty Ltd; Commissioner of Taxation v the Broken Hill Proprietary Company Pty Ltd; Commissioner of Taxation v Bhp Billiton Minerals Pty Ltd;
| Jurisdiction | Australia Federal only |
| Judge | French CJ,Heydon,Crennan,Bell JJ.,Gummow J. |
| Judgment Date | 01 June 2011 |
| Neutral Citation | [2011] HCA 17,2011-0601 HCA A |
| Court | High Court |
| Date | 01 June 2011 |
| Docket Number | Matter Nos M117/2010, M118/2010, M119/2010 & M120/2010 Matter No M122/2010 Matter Nos M124/2010 & M125/2010 |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
2 cases
- Quality Publications Australia Pty Ltd v Commissioner of Taxation
-
Wilson Transfomer Company Pty Ltd v Anti-Dumping Review Panel
...Engineers, Scientists and Managers, Australia [2012] FCA 754; (2012) 206 FCR 576 Federal Commissioner of Taxation v BHP Billiton Ltd [2011] HCA 17; (2011) 244 CLR 32 Granby Pty Ltd v Federal Commissioner of Taxation [1995] FCA 259; (1995) 129 ALR 503 Jaffarie v Director-General of Security ......
2 firm's commentaries
-
Bank Capital Adequacy & Debt Finance - Greater clarity ahead
...The amendment clarifies the intent behind the phrase and moves away from the decision in Commissioner of Taxation v BHP Billiton Limited [2011] HCA 17 (1 June 2011), in which the High Court expounded a narrow view of the phrase "limited recourse debt", as defined in section 243-20 of the In......
-
Special purpose entities under attack -
...amount in respect of excess capital allowances previously claimed. BHP case The case of Commissioner of Taxation v BHP Billiton Limited [2011] HCA 17 exposed what the Government has perceived as limitations in the application of Division 243. In that case, BHP Billiton Finance Limited (Fina......