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Commissioner of Taxation v BHP Billiton Ltd
Judgment date: 1/06/2011
Court: HCA
Judge: French CJ, Gummow, Heydon, Crennan and Bell JJ
Citation:
(2011) 244 CLR 325;
(2011) 277 ALR 224;
(2011) 79 ATR 1;
(2011) 85 ALJR 638;
[2011] HCA 17;
BC201103497;
Catchwords: Taxation and revenue; Income tax; Allowable deductions; Limited recourse debt;
Statutes; Interpretation; (CTH) Income Tax Assessment Act 1997 s 243-20; Limited recourse debt;