Glencore Investment Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia
| Jurisdiction | Australia Federal only |
| Judge | DAVIES J |
| Judgment Date | 03 September 2019 |
| Neutral Citation | [2019] FCA 1432 |
| Court | Federal Court |
| Date | 03 September 2019 |
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1 cases
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Commissioner of Taxation v Glencore Investment Pty Ltd
...of Taxation v Glencore Investment Pty Ltd [2020] FCAFC 187 Appeal from: Glencore Investment Pty Ltd v Commissioner of Taxation [2019] FCA 1432 File numbers: NSD 1636 of 2019NSD 1637 of 2019NSD 1639 of 2019 Judgment of: MIDDLETON, STEWARD AND THAWLEY JJ Date of judgment: 6 November 2020 Catc......
2 books & journal articles
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TAX STABILITY.
...Pty Ltd v Federal Commissioner of Taxation [No 4] (2015) 102 ATR 13; Glencore Investment Pty Ltd v Federal Commissioner of Taxation [2019] FCA 1432. (92) (2018) 355 ALR 273 ('Resource Capital'). See also Federal Commissioner of Taxation v Resource Capital IV LP (2019) 266 FCR 1 ('Resource C......
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FIXING THE DEFECTIVE JIGSAW.
...tax (or the size of a tax loss) of the head entity of the group and each subsidiary member. (86) (2015) 232 FCR 162, 191-2 [119]. (87) (2019) 272 FCR 30, 128 (88) See Australian Taxation Office, Income Tax: Consolidation (TR 2004/11, 22 September 2004) ('TR 2004/11'), which provides that 't......