Court index
Full Federal Court of Australia tax cases
Seeded tax cases from the Full Federal Court of Australia in Australia.
Country
Australia
Court
Full Federal Court of Australia
Cases
2
2020
Glencore Investment Pty Ltd v. Federal Commissioner of Taxation
[2020] FCAFC 187
The arm's-length-pricing analysis for related-party transactions must consider the commercial alternatives realistically available to the taxpayer, not just industry-comparable arrangements.
2014
Federal Commissioner of Taxation v. Resource Capital Fund III LP
[2014] FCAFC 37
An Australian partnership of nonresident partners was treated as fiscally transparent under the U.S.-Australia tax treaty, with consequences for source-country taxation of capital gains.
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.