Corporate Tax Series - Part 3: BHP High Court decision

Part 3 – BHP High Court decision

The recent decision of the High Court in BHP Billiton v Commissioner of Taxation focussed on the meaning of ‘sufficiently influenced’ within the tax definition of ‘Associates’ in the context of a dual-listed taxpayer structure.

After briefly examining the facts of the case, this facilitated panel session will consider the broader implications from the decision to staples, joint ventures and other relevant structures.

Panel Members:

• Tim Neilson, CTA (Life), Greenwoods & Herbert Smith Freehills
  Tim is a Special Counsel at Greenwoods & Herbert Smith Freehills Pty Limited in Melbourne. Tim is a legal practitioner who practices primarily in the area of income tax and capital gains tax, generally for “large business and international” type clients, mainly in financing, major projects and M&A. He is a former State Chairman and current National Councillor of The Tax Institute, and is immediate past President of the Institute. He has published frequently in professional journals and spoken at professional organisation conferences and seminars and guest lectures in the University of Melbourne’s Masters of Laws program.

• Dioni Perera, FTI, King & Wood Mallesons (Facilitator)
  Dioni specialises in tax advisory and tax disputes at King & Wood Mallesons. She acts for a wide range of clients across a range of tax issues, most recently including Division 7A, Part IVA, transfer pricing and R&D. She has significant experience in negotiating with the ATO, other regulators and various stakeholders, and has advised a number of clients in settling their disputes with the Commissioner. She has run a number of cases at first instance and on appeal and advised clients on the Part IVC process and related debt recovery proceedings, legal professional privilege, FOI issues and the gathering of evidence for litigation.

• Sashi Sivayoganathan, Transurban
  Shashi is the Principal Tax Advisor at Transurban and a consultant at Deloitte. He was a former partner at Deloitte Lawyers. He has over 20 years of tax experience, specialising in infrastructure, merger and acquisitions, privatisations, tax-based financing and consolidations. Shashi has significant experience in public/private investment in infrastructure and greenfield infrastructure projects. In addition to his experience in infrastructure, Shashi also has extensive experience in tax audits and tax litigation.

• Annemarie Wilmore, KPMG
  Annemarie Wilmore is a Director in KPMG Law’s Tax Dispute Resolution and Controversy practice. Annemarie has extensive experience in dealing with revenue authorities and advising clients at all stages of tax disputes including reviews, audits, independent review, objections, and tax related litigation. She is highly regarded for her commerciality and strategic approach, working with clients across numerous industries to navigate disputes with State and Federal revenue authorities. Annemarie supports clients to identify, objectively assess and reduce tax risks in relation to a variety of taxation topics including domestic and international tax, anti-avoidance, employment and payroll taxes, mineral royalties and indirect taxes.