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Decision Alert: Queensland Court Of Appeal Finds Corporate Reconstruction Relief Not Available Where Transferor And Transferee Were Not Group Companies When Shares First Came Into Group Ownership
On 29 May 2026, the Queensland Court of Appeal handed down its decision in Commissioner of State Revenue v Special Situations Investing Group III, Inc [2026] QCA 98, allowing the Commissioner's appeal against the decision of Bradley J in Special Situations Investing Group III, Inc v Commissioner of State Revenue [2025] QSC 345.
Herbert Smith Freehills Kramer LLP