Resource Capital Fund III LP v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Court | Federal Court |
| Judgment Date | 2013 |
| Neutral Citation | 2013-0426 FCA A |
| Date | 2013 |
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2 firm's commentaries
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2013-2014 Australian Federal Budget: The Tax Implications
...the mining right. This was the situation in the recent Federal Court decision in Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363. Furthermore, measures will be introduced to remove the ability of foreign resident investors who control a consolidated or MEC group to us......
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Foreign investment in minerals liable to less capital gains tax
...is relevant for non resident multinational and private equity investors alike. (Commissioner of Taxation v Resource Capital Fund III [2013] FCA 363; Clayton Utz acted for the successful The decision also gives important guidance in the operation of double taxation treaties;and the fiscal tr......