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.

Commissioner of Taxation v AP Energy Investments Ltd history
  Date: Version:
You are here 4 July 2016 Identified
  7 September 2016 Resolved

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