Commissioner of Taxation v. Resource Capital Fund III LP, [2014] FCAFC 37 (Fed. Ct. of Austr.)

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Summaries

Summary Under

mining information not to be valued separately at reproduction cost

The appellant ("RCF") was a non-Australian partnership which was assessed on the basis that its gain from the sale of a "member ship interest" in...

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Summary Under

mining information not to be valued separately at reproduction cost

The appellant ("RCF") was a non-Australian partnership which was assessed on the basis that its gain from the sale of a "member ship interest" in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

mining information not to be valued separately at reproduction cost

The appellant ("RCF") was a non-Australian partnership which was assessed on the basis that its gain from the sale of a "member ship interest" in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

reverse hybrid partnership

The appellant ("RCF") was a Caymans limited partnership, with more than 97% of its capital held by a diversified group of US residents,...

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