Commissioner of Taxation v Resource Capital Fund IV LP Commissioner of Taxation v Resource Capital Fund IV LP, [2019] FCAFC 51

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Summaries

Summary Under

assessment must bring to the attention of the assessed person that it has been assessed to tax

After concluding (contrary to the finding below) that two Cayman LPs (RCF IV and RCF V) who had received assessment notices were themselves...

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Summary Under

source of gain was in Australia because the sale occurred pursuant to an Australian Scheme of Arrangement

Two Caymans investment LPs, whose limited partners were mostly U.S. residents, realized income-account gains from the disposal, pursuant to an...

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Summary Under

mine assets included processing operations

Two Caymans investment LPs (“RCF IV” and RCF V”) whose limited partners were mostly U.S. residents, realized gains from the disposal of...

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