BHP Billiton Limited (now named BHP Group Limited) v Commissioner of Taxation – High Court grants BHP special leave to appeal the CFC case about the definition of ‘associates’ whilst ‘dual listed’
On 15.5.19, the High Court granted BHP special leave to appeal against the Full Federal Court decision in CofT v BHP Billiton Limited [2019] FCAFC 4 [see related Tax Technical article]. The Full Federal Court had, by a 2-1 majority, allowed the Commissioner’s appeal from the AAT decision in MWYS and FCT [2017] AATA 3037 [see related Tax…