Commissioner of Taxation v BHP Billiton Finance Ltd
Jurisdiction | Australia Federal only |
Neutral Citation | 2010-0317 FCA A |
Year | 2010 |
Date | 2010 |
Court | Federal Court |
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9 cases
- Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd
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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;
... ... deductions — Funds advanced for construction of plant and facilities — Div 243 of Income Tax Assessment Act 1997 (Cth) (‘Act’) required taxpayer to include additional amount in assessable income at termination of limited recourse debt arrangement if limited recourse debt used to finance or refinance expenditure and certain other criteria met — ‘Limited recourse debt’ relevantly defined in s 243-20(2) of Act as debt where creditor's rights against debtor in event of default capable of being limited to rights in relation to financed property or property provided as security ... ...
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Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation
...Commissioner of Taxation v Ashwick (Qld) No 127 Pty Ltd (2011) 192 FCR 325 Federal Commissioner of Taxation v BHP Billiton Finance Ltd (2010) 182 FCR 526 Federal Commissioner of Taxation v Bivona Pty Ltd (1990) 21 FCR 562 Federal Commissioner of Taxation v Clark (2011) 190 FCR 206 Federal C......
- Commissioner of Taxation v Visy Industries USA Pty Ltd
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