Eastern Nitrogen Ltd v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2001-0403 FCA B |
| Year | 2001 |
| Date | 2001 |
| Court | Federal Court |
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6 cases
- MacQuarie Bank Ltd v Commissioner of Taxation
- Commissioner of Taxation v Hart
- Hart v Commissioner of Taxation
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Attorney General v Tobago House of Assembly
...the overall arrangement is a form of financing arrangement, it does not involve a loan – see Eastern Nitrogen v Commissioner of Taxation [2001] FCA 366. For the purposes of section 51 therefore, I am of the view that the consent of the Minister is not required. 21 It is clear from the Fifth......
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