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.
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