Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Straits Resources Limited, in the matter of Straits Resources Limited [2010] FCA 1467 Citation: Straits Resources Limited, in the matter of Straits Resources Limited [2010] FCA 1467
Parties: STRAITS RESOURCES LIMITED (ACN 056 601 417)
File number(s): NSD 1654 of 2010
Judge: JACOBSON J
Date of judgment: 20 December 2010
Catchwords: CORPORATIONS – scheme of arrangement – acquisition scheme of arrangement – scheme dependent on related demerger scheme of arrangement – scheme may have tax implications
Legislation: Corporations Act 2001 (Cth) s 411 Income Tax Assessment Act 1936 (Cth) Part IVA
Cases cited: Re APN News & Media Limited (2007) 62 ACSR 400 referred to Re Arthur Yates & Co Limited (2001) 36 ACSR 758 referred to Re Kaz Group Limited [2004] FCA 738 cited Re Tempo Services Limited (2005) 53 ACSR 523 cited Re Wattyl Limited [2010] FCA 854 cited Straits Resources Limited, in the matter of Straits Resources Limited [2010] FCA 1466 referred to
Date of hearing: 17 December 2010
Date of last submissions: 20 December 2010
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
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