Reasons for judgment on PepsiCo case released

While the facts of the PepsiCo Case concern a specific bottling arrangement, the principles of the case will likely have wider implications for a broad range of arrangements involving intangible assets.

Further to our earlier TaxNow article of 1 December 2023, the judgment for PepsiCo, Inc v Commissioner of Taxation [2023] FCA 1490 (PepsiCo Case) was released to the public on 6 December 2023 following agreement between the parties as to elements of the judgment which were to remain confidential (and redacted).  While the facts of the PepsiCo Case concern a specific bottling arrangement, the principles of the case will likely have wider implications for a broad range of arrangements inv...

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Authors: Keith Swan, Sophie Lewis,

Published Date: 08 December 2023