Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation (No 2) [2022] FCA 260

TAXATION – transfer pricing – form of final orders to give effect to Court’s reasons for judgment – whether carried forward loss was to be taken into account for one year of income

PRACTICE AND PROCEDURE – costs – whether costs should be awarded on an indemnity basis in light of failure to accept offer to compromise and Calderbank offer

Full decision here