Resource Capital Fund III LP v Commissioner of Taxation

JurisdictionAustralia Federal only
CourtFederal Court
Judgment Date2013
Neutral Citation2013-0426 FCA A
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2 firm's commentaries
  • 2013-2014 Australian Federal Budget: The Tax Implications
    • Australia
    • Mondaq Australia
    • 20 May 2013
    ...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......
  • Foreign investment in minerals liable to less capital gains tax
    • Australia
    • Mondaq Australia
    • 29 April 2013 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......

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