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North Australian Pastoral Co Ltd v FCT   flag  27

[1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121
High Court of Australia
Australia - Commonwealth
19th June, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Carter v R [2018] VSCA 88 Supreme Court of Victoria - Court of Appeal Australia - Victoria 11 Apr 2018 AustLII flag 44
TR 2018/5 - Income tax: central management and control test of residency [2018] ATOTR TR2018/5 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
TR 2018/5 - Income tax: central management and control test of residency [2018] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2018 AustLII flag
Bywater Investments Ltd v FCT [2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59 High Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 23
Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 22
Stalio v R [2012] VSCA 120; (2012) 46 VR 426; (2012) 223 A Crim R 261 Supreme Court of Victoria - Court of Appeal Australia - Victoria 12 Jun 2012 AustLII flag 110
Ashwick (Qld) No 127 Pty Ltd v FCT [2009] FCA 1388; [2009] ATC 20-146 Federal Court of Australia Australia - Commonwealth 26 Nov 2009 AustLII flag 5
Trevor Smallwood Trust v Revenue & Customs [2008] UKSPC SPC00669 United Kingdom Special Commissioners of Income Tax United Kingdom 19 Feb 2008 BAILII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Little and Commissioner of Taxation [2006] AATA 949; 64 ATR 1180 Administrative Appeals Tribunal Australia 9 Nov 2006 AustLII flag 1
GSTR 2004/7 - Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190 (1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'? Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
GSTR 2004/7 - Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190 (1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'? [2004] ATOGSTR 7 Australian Taxation Office Australia - Commonwealth circa 2004 AustLII flag
Cusack and Commissioner of Taxation [2003] AATA 294; 52 ATR 1082 Administrative Appeals Tribunal Australia 28 Mar 2003 AustLII flag
It 2605 - Income Tax: Rebate on Dividend Income [1990] ATOITR IT2605 Australian Taxation Office Australia - Commonwealth 16 Aug 1990 AustLII flag
AT86/465 and Commissioner of Taxation [1987] AATA 681; 18 ATR 3646 Administrative Appeals Tribunal Australia 19 Jun 1987 AustLII flag 2
Re A Reference to the Federal Court of Australia by the Australian Broadcasting Tribunal Pursuant to Section 22b of the Broadcasting and Television Act 1942 in relation to applications to the Australian Broadcasting Tribunal of Approval [1987] FCA 6 Federal Court of Australia Australia - Commonwealth 20 Jan 1987 AustLII flag 4
BHP Petroleum Pty Ltd v Oil Basins Ltd [1985] VicRp 71; [1985] VR 725 Australia - Victoria 3 Apr 1985 AustLII flag 33
Re Tubemakers of Australia Ltd and Export Development Grants Board [1983] AATA 401 Administrative Appeals Tribunal Australia 2 Dec 1983 AustLII flag
Cliffs International Inc v Commissioner of Taxation [1977] WASC 92 Supreme Court of Western Australia Australia - Western Australia 24 May 1977 AustLII flag
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Palvestments Pty Ltd v FCT [1965] HCA 47; (1965) 112 CLR 661; 9 AITR 691; 13 ATD 527; 39 ALJR 175 High Court of Australia Australia - Commonwealth 24 Aug 1965 AustLII flag 5
Rowdell Pty Ltd v FCT [1963] HCA 61; (1963) 111 CLR 106; [1964] ALR 449; 9 AITR 177; 13 ATD 242; 37 ALJR 332 High Court of Australia Australia - Commonwealth 10 Dec 1963 AustLII flag 35
Foster v FCT [1951] HCA 18; (1951) 82 CLR 606; [1951] ALR 378; 9 ATD 248 High Court of Australia Australia - Commonwealth 27 Apr 1951 AustLII flag 69
Waterloo Pastoral Co Ltd v FCT [1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329 High Court of Australia Australia - Commonwealth 19 Sep 1946 AustLII flag 17

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Still a Problem Child: Central Management and Control after RITA" [2005] RevenueLawJl 7 Dirkis, Michael Australia circa 2005 AustLII flag
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The" (1998) 21 University of New South Wales Law Journal 436 Kohl, Uta Australia circa 1998 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s103

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Egyptian Delta Land and Investment Co Ltd v Todd [1928] UKHL TC_14_119; [1929] AC 1; 14 Tax Cas 119 House of Lords United Kingdom 23 Jul 1928 BAILII flag 18
Swedish Central Railway Co Ltd v Thompson [1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385 United Kingdom circa 1925 LexisNexis / Westlaw flag 22
Bradbury v English Sewing Cotton Co Ltd [1923] AC 744; 8 Tax Cas 481 United Kingdom circa 1923 LexisNexis / Westlaw flag 17
New Zealand Shipping Co Ltd v Thew (1922) 8 Tax Cas 208 United Kingdom circa 1922 flag 3
John Hood and Co Ltd v Magee (1918) 7 Tax Cas 327 United Kingdom circa 1918 flag 7
(Great Britain) Ltd [1916] 2 AC 307; 32 TLR 624 United Kingdom circa 1916 LexisNexis / Westlaw flag 68
Egyptian Hotels Ltd v Mitchell (1915) 6 Tax Cas 542 United Kingdom circa 1915 flag 2
American Thread Co v Joyce (1912) 106 LT 171; 10S Stair Rep 353 United Kingdom - Scotland circa 1912 flag 2
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73
San Paulo (Brazilian) Railway Co Ltd v SG Carter (Surveyor of Taxes) [1895] UKLawRpAC 53; [1895] UKLawRpKQB 32; [1895] 1 QB 580; [1896] AC 31; 3 Tax Cas 407 United Kingdom 22 Feb 1895 CommonLII flag 25
Cesena Sulphur Co Ltd v Nicholson [1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88 Court of Exchequer United Kingdom 2 Feb 1876 CommonLII flag 44
Pegler v Hislop [1847] EngR 918; 1 Exch 437; 154 ER 186 Court of Exchequer United Kingdom circa 1847 CommonLII flag 10
6 Tax Cas 152 6 Tax Cas 152 United Kingdom flag 2

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