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

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

Label
Resource Capital Fund IV LP v Commissioner of Taxation : [2019] FCAFC 51
Title
Resource Capital Fund IV LP v Commissioner of Taxation : [2019] FCAFC 51
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the Australian Federal Court, judgment date 2 April 2019. This decision overturns the 2018 first instance decision of Resource Capital Fund IV LP v Commissioner of Taxation [2018] FCA 41, (2018, 20 ITLR 487) which held that certain gains made by a foreign resident fund (RCF IV) on the sale of shares in Talison Lithium Limited should not be taxable in Australia
Citation source
In: International tax law reports. - London. - Vol. 21 (2019), part 5 ; p. 655-764
http://bibfra.me/vocab/relation/comm
l38Sj4liKp4
http://library.link/vocab/creatorName
Vann, R.J
Geographic coverage
  • Caribbean
  • North America
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • appeal
  • mining industry
  • limited partnership
  • joint and several liability
  • constitutional law
  • residence
  • tax treaty
  • source of income
  • immovable property
  • natural resources
  • leasing
  • valuation
Label
Resource Capital Fund IV LP v Commissioner of Taxation : [2019] FCAFC 51
Instantiates
Publication
Label
Resource Capital Fund IV LP v Commissioner of Taxation : [2019] FCAFC 51
Publication

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