Commissioner of Taxation v Axa Asia Pacific Holdings Ltd
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2010-1118 FCA A,[2010] FCAFC 134,2009-1204 FCA A |
| Date | 2009 |
| Year | 2009 |
| Court | Federal Court |
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9 cases
3 firm's commentaries
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2012-13 Australian Budget - Taxation Focus
...certain tax benefits from arising, including those identified in the Full Federal Court decision of FCT v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134. This roll-over provides relief for shareholders when, in the context of a takeover, they exchange interests in one entity for interests i......
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The 2012-13 Australian Budget Lacks Initiatives to Captivate and Promote Global Businesses and to Pursue Important Tax Policy Development and Implementation
...certain tax benefits from arising, including those identified in the Full Federal Court decision of FCT v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134. This roll-over provides relief for shareholders when, in the context of a takeover, they exchange interests in one entity for interests i......
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Changes to Part IVA anti-avoidance regime - Exposure Draft released
...asset to a different purchaser. Such an argument had been successfully advanced by the taxpayer in FCT v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; and if the scheme did not achieve any non-tax effects, that all events and circumstances that existed but did not form part of the scheme ......