Chevron Australia Holdings Pty Ltd v Commissioner of Taxation

2017

Federal Court of Australia (Full Court)

Topics

transfer pricingintercompany loansfinancial transactionsinterest ratecredit ratingparent guaranteeDivision 13 ITAA 1936Subdivision 815-A ITAA 1997Australia

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Official Sources

Full Federal Court decision (official): Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62

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ATO law database (print view, includes ATC report): CHEVRON AUSTRALIA HOLDINGS PTY LTD v FC of T (2017 ATC 20-615)

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AustLII copy: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation [2017] FCAFC 62

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First instance: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092

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Taxand (Hunt & Hunt): Chevron case – the wash up (notes AUD 340m immediately at stake)

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