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

Harris, J; Hargovan, AC

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

Harris, J

Hargovan, AC

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Publisher:: The University of Sydney Press
Publication Type:: Journal Article
Citation:: Sydney Law Review, 2010, March, 32 (4), pp. 723 - 738
Issue Date:: 2010-09-01

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Field	Value	Language
dc.contributor.author	Harris, J https://orcid.org/0000-0001-7099-4694	en_US
dc.contributor.author	Hargovan, AC	en_US
dc.date.issued	2010-09-01	en_US
dc.identifier.citation	Sydney Law Review, 2010, March, 32 (4), pp. 723 - 738	en_US
dc.identifier.issn	0082-0512	en_US
dc.identifier.uri	http://hdl.handle.net/10453/19008
dc.description.abstract	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.	en_US
dc.publisher	The University of Sydney Press	en_US
dc.relation.ispartof	Sydney Law Review	en_US
dc.title	Corporate groups: the intersection between corporate and tax law Commissioner of Taxation v BHP Billiton Finance Ltd	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	32	en_US
utslib.for	180125 Taxation Law	en_US
utslib.for	180109 Corporations and Associations Law	en_US
utslib.for	1801 Law	en_US
utslib.citation.edition	March	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	open_access
pubs.consider-herdc	true	en_US
pubs.edition	March	en_US
pubs.issue	4	en_US
pubs.volume	32	en_US

Abstract:

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.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/19008