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Influence not control: BHP Billiton Limited v Commissioner of Taxation

Sarah Dunn, Annemarie Wilmore & Daniel Osvath review the High Court decision in the BHP Billiton Limited v Commissioner of Taxation case.

Today, in BHP Billiton Limited v Commissioner of Taxation (Commissioner) [2020] HCA 5, the High Court of Australia (HCA) settled the construction of the phrase “sufficiently influenced”.The appeal concerned BHP Billiton Marketing AG (BMAG), an entity in BHP Billiton Ltd (Ltd) and BHP Billiton Plc (Plc) corporate group , and whether income derived from BMAG’s sale of commodities purchased from Plc’s Australian entities was to be included in the assessable income of Ltd. The matter turned upon ...

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Authors: Sarah Dunn, Annemarie Wilmore, Daniel Osvath

Published Date: 11 March 2020

 

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