On 11 March 2020, the High Court of Australia issued the final judgment in the case BHP Billiton Limited v Commissioner of Taxation. The judgment confirms the ATO Commissioner's position that BHP Australia is taxable on its share of a Singapore marketing hub's profits from sales of commodities acquired from Australian subsidiaries of BHP UK as well as those acquired from Australian subsidiaries of BHP Australia because BHP Australia and BHP UK are associates of each other and the marketing h…