Session Catalogue

Annotation 2020-05-27 112822

BHP Billiton Limited v Commissioner of Taxation – “Sufficient Influence in Commercial Dealings” – the High Court rules on the associate definition in s 318 ITAA 1936

$77.00

On 11 March 2020, the High Court unanimously dismissed the taxpayer’s appeal from the Full Federal Court regarding attribution of income under Part X of the ITAA 1936.

Key to the decision was the High Court’s reasoning that each of BHP Billiton Ltd and BHP Billiton Plc exercised ‘sufficient influence’ over the other within the meaning of s 318(6) of the ITAA 1936.

An expert panel – including two counsel who appeared in the matter before the High Court – discuss the decision and key implications for taxpayers.

$77.00

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Full Description

On 11 March 2020, the High Court unanimously dismissed the taxpayer’s appeal from the Full Federal Court regarding attribution of income under Part X of the ITAA 1936.

Key to the decision was the High Court’s reasoning that each of BHP Billiton Ltd and BHP Billiton Plc exercised ‘sufficient influence’ over the other within the meaning of s 318(6) of the ITAA 1936.

An expert panel – including two counsel who appeared in the matter before the High Court – discuss the decision and key implications for taxpayers.

Participants

The following individuals appear in this session. You can click through to view their profile or to browse the other sessions they have participated in.