The ATO has published a Decision Impact Statement in relation to BHP Billiton Direct Reduced Iron Pty Ltd v Duffus, Deputy Commissioner of Taxation  FCA 1528]. The case concerned the Deputy Commissioner's refusal to allow the taxpayer an extension of time to make a loss transfer agreement. French J of the Federal Court concluded that the decision-maker's discretion miscarried. The ATO has not appealed against his Honour's decision.
For a copy of the Decision Impact Statement, go here