Corporate groups: the intersection between corporate and tax law Commissioner of Taxation v BHP Billiton Finance Ltd

The University of Sydney Press
Publication Type:
Journal Article
Sydney Law Review, 2010, March, 32 (4), pp. 723 - 738
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Commercial activities of corporate groups - tensions with traditional notions of corporate law and the concept of separate legal identity - issues in forthcoming High Court appeal - use of corporate treasury companies and limited recourse debt for the purposes of income tax legislation -- argument that the use of a member of a corporate group to provide in-house finance should not defeat the presumption of a company's independent and separate existence.
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