LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

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?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Lamesa Holdings BV v Commissioner of Taxation (Cth)	(1997) 35 ATR 239		Australia	circa 1997	Legal Online / Westlaw		10
(1978) 8 Atr 372	(1978) 8 ATR 372		Australia	circa 1978	Legal Online / Westlaw		3
Chaudhri v Commissioner of Taxation	[2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126	Federal Court of Australia	Australia - Commonwealth	15 May 2001	AustLII		29
Commissioner of Taxation v Prestige Motors Pty Ltd	[1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568	Federal Court of Australia	Australia - Commonwealth	18 Mar 1998	AustLII		19
Commissioner of Taxation v Lamesa Holdings BV	[1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII		20
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case)	[1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32	High Court of Australia	Australia - Commonwealth	14 Aug 1997	AustLII		75
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
Smith v Capewell	[1979] HCA 48; (1979) 142 CLR 509; (1979) 26 ALR 507; 53 ALJR 725	High Court of Australia	Australia - Commonwealth	4 Oct 1979	AustLII		40
UG Insurances Pty Ltd v Commissioner of Stamp Duties (NSW)	[1973] HCA 31; (1973) 128 CLR 353; 1 ALR 334; 4 ATR 60; 47 ALJR 421	High Court of Australia	Australia - Commonwealth	29 Aug 1973	AustLII		9
Unisys Corporation v FCT	[2002] NSWSC 1115; 51 ATR 386	Supreme Court of New South Wales	Australia - New South Wales	4 Dec 2002	AustLII		8
Dudney v R	[2000] DTC 6169; [2000] 2 CTC 56		Canada	circa 2000			4
Fiebert v The Minister of National Revenue	(1986) 86 DTC 1017		Canada	circa 1986			2
Consolidated Premium Iron Ores Ltd	(1957) 57 DTC 1146		Canada	circa 1957			3
(1957) 57 DTC 11	(1957) 57 DTC 11		Canada	circa 1957			2
Henriksen v Grafton Hotel Ltd	[1942] 2 KB 184		United Kingdom	circa 1942	LexisNexis / Westlaw		34
[1942] 1 All Er 679	[1942] 1 All ER 679		United Kingdom	circa 1942	LexisNexis		2
Kirkwood v Gadd	[1910] UKLawRpAC 28; [1910] AC 422; [1908-10] All ER 768		United Kingdom	10 Jun 1910	CommonLII		39
(1936) 450 Itr 1936	(1936) 450 ITR 1936			circa 1936			2