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Alternative assets insights: FCT v BHP Billiton Ltd: an influential decision

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Published on 01 Apr 19 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

FCT v BHP Billiton Ltd is the fi rst case to consider the defi nition of “associate”. Given the term’s widespread use, a detailed analysis is warranted.

Author profile

Stuart Landsberg FTI
Stuart is a Partner in PwC’s Brisbane office specialising in international tax and the energy and resources industry. He has over 11 years experience focusing on the resources industry, including 3 years in PwC’s Sydney office advising clients on the tax implications of inbound and outbound investment with a particular focus on financing and holding structures. Stuart is a member of PwC’s Australian international tax and energy and resources focus groups and regularly contributes to PwC’s thought leadership in both areas. - Current at 30 April 2019
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