Commissioner of Taxation v Resource Capital Fund III LP

JurisdictionAustralia Federal only
CourtFull Federal Court (Australia)
Neutral Citation[2014] FCAFC 37
Date2014
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3 cases
  • Commissioner of State Revenue v Placer Dome Inc.
    • Australia
    • High Court
    • 5 December 2018
    ...Revenue (2017) 106 ATR 511 at 526 [57], 527 [60], 533 [91], 534 [95]. 17Federal Commissioner of Taxation v Resource Capital Fund III LP (2014) 225 FCR 290 at 302 [47] citing Walker Corporation Pty Ltd v Sydney Harbour Foreshore Authority (2008) 233 CLR 259; [2008] HCA 5 and quoting Leichhar......
  • Commissioner of Taxation v Resource Capital Fund IV LP
    • Australia
    • Full Federal Court (Australia)
    • 2 April 2019
    ...Commissioner of Taxation v Prestige Motors Pty Ltd (1994) 181 CLR 1 Federal Commissioner of Taxation v Resource Capital Fund III LP (2014) 225 FCR 290 Giris Pty Ltd v Federal Commissioner of Taxation (1969) 119 CLR 365 Lewis v Bell (1985) 1 NSWLR 731 Living and Leisure Australia Ltd v Commi......
  • Victoria Power Networks Pty Ltd v Commissioner of Taxation
    • Australia
    • Federal Court
    • 7 February 2019
    ...v Roads and Traffic Authority (NSW) (2006) 149 LGERA 439 at [35]-[36]; Federal Commissioner of Taxation v Resource Capital Fund III LP (2014) 225 FCR 290 at [47]. “Arm’s length value” is defined in s 21A(5)(a) to mean “the amount that the recipient could reasonably be expected to have been ......

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