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RCF IV: Special Leave refused by High Court The High Court dismissed the application for special leave of Resource Capital Fund IV LP and Resource Capital Fund V LP (RCF). The case concerned the Australian tax treatment of profits made by RCF following a sale of shares in Talison Lithium Limited (Talison), an Australian resident company. It considered a number of tax issues commonly impacting foreign investment in Australia.On 5 February 2018, the Federal Court handed down its decision at first instance.The Commissioner appealed to the Full Federal Court (FFC, Besanko, Middleton, Davies, Steward and Thawley JJ), which handed down its decision on 2 April 2019. T... Sign in below or register now to read the full article |
Authors: Angela Wood, Alex Patrick Published Date: 13 September 2019 |
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