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Taxation of Limited Partnerships – Commissioner v RCF IV
Peter Madden discusses a Full Federal Court decision, a comprehensive victory for the ATO, which covered a number of very important areas of taxation.
The much anticipated decision in the Commissioner of Taxation v Resource Capital Fund IV LP (RCF IV) was handed down on Tuesday 2 April 2019. The full bench of the Federal Court comprising of five judges unanimously found for the Commissioner overturning the single Federal Court finding of Justice Pagone. The decision was a comprehensive victory for the Australian Taxation Office (ATO) covering a number of very important areas of taxation, including:the manner in which income of a corporate l...
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Authors: Peter Madden
Published Date: 04 April 2019
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