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Commissioner of Taxation v Lamesa Holdings BV     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
v Minister for Home Affairs	[2018] FCCA 2748	Federal Circuit Court of Australia	Australia	26 Sep 2018	AustLII		2
AOA16 v Minister for Immigration and Border Protection	[2017] FCA 697	Federal Court of Australia	Australia - Commonwealth	21 Jun 2017	AustLII		11
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4)	[2015] FCA 1092; (2015) 102 ATR 13	Federal Court of Australia	Australia - Commonwealth	23 Oct 2015	AustLII		22
TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention	[2014] ATOTD TD2014/13	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention	[2014] ATOTD 13	Australian Taxation Office	Australia - Commonwealth	circa 2014	AustLII
Resource Capital Fund III LP v Commissioner of Taxation	[2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386	Federal Court of Australia	Australia - Commonwealth	26 Apr 2013	AustLII		6
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions	[2010] ATOTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions	[2010] ATOTR TR2010/7	Australian Taxation Office	Australia - Commonwealth	circa 2010	AustLII
Shell Petroleum Co Ltd v FCT	[2005] FCA 982; (2005) 60 ATR 173	Federal Court of Australia	Australia - Commonwealth	21 Jul 2005	AustLII		6
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR TR2002/5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR TR2001/13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements	[1998] ATOTR 21	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements	[1998] ATOTR TR98/21	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Marshall v Fleming	[2017] NSWSC 1107	Supreme Court of New South Wales	Australia - New South Wales	24 Aug 2017	AustLII		6

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia"	(2019) 16 (2) E-Journal of Tax Research 362	Sadiq, Kerrie; Sawyer, Adrian	Australia	circa 2019	AustLII
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation"	(2011) 9 (3) E-Journal of Tax Research 294	Taylor, C John	Australia	circa 2011	AustLII
"Table of Cases"	(1998) 19 Australian Year Book of International Law 509	Editors	Australia	circa 1998	AustLII
"Australian Cases Involving Wuestions of Public International Law 1997 and 1998"	(1998) 19 Australian Year Book of International Law 119	Rothwell, Donald R	Australia	circa 1998	AustLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements	[1998] ATOTR 21	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
Chan Yee Kin v Minister for Immigration & Ethnic Affairs	(1989) 169 CLR 379; [1989] HCA 62	High Court of Australia	Australia - Commonwealth	circa 1989	Legal Online / Westlaw		34540
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2057
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd	[1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88	High Court of Australia	Australia - Commonwealth	circa 1980	AustLII		110
Marshall v Fleming	[2017] NSWSC 1107	Supreme Court of New South Wales	Australia - New South Wales	24 Aug 2017	AustLII		6
James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd	[1978] AC 141; [1977] 3 All ER 1048		United Kingdom	circa 1977	LexisNexis / Westlaw		104
R v Williams	[1942] AC 541; [1942] 2 All ER 95		United Kingdom	circa 1942	LexisNexis / Westlaw		25
Brassard v Smith	[1925] AC 371; 41 TLR 203		United Kingdom	circa 1925	LexisNexis / Westlaw		17
Hoyles, In re; Row v Jagg	[1910] UKLawRpCh 124; [1911] 1 Ch 179	Court of Chancery	United Kingdom	7 Nov 1910	CommonLII		17
Gramophone and Typewriter Ltd v Stanley	[1908] UKLawRpKQB 55; [1908] 2 KB 89; [1908-10] All ER 833; 5 Tax Cas 358		United Kingdom	31 Mar 1908	CommonLII		50