Interim Decision Impact Statement
Commissioner of Taxation v AP Energy Investments Ltd
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Court citation:
[2016] FCA 577
2016 ATC 20-568
Venue: Federal Court of Australia
Venue Reference No: WAD 367 of 2013
Judge Name: McKerracher J
Judgment date: 25 May 2016
Appeals on foot: Yes
Decision Outcome: Partly Favourable
Impacted Advice
Relevant Rulings/Determinations:- N/A
The final Decision Impact Statement (DIS) is in progress.
The matter is on appeal The expected publication date of the final DIS is upon determination of the appeal. |
Précis
Outlines the ATO's response to this case which concerns whether the respondent, a Chinese registered investment company, could disregard a capital gain arising from the sale of its shares in an Australian listed company pursuant to section 855-10 of the Income Tax Assessment Act 1997.
| Date: | Version: | |
| You are here | 4 July 2016 | Identified |
| 7 September 2016 | Resolved |