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TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements   flag 

[2003] ATOTR TR2003/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
International Tax Agreements Act 1953 (Cth) s6, s17A
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Applicant A v Minister for Immigration and Ethnic Affairs (1977) 190 CLR 225 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 13823
Newcastle City Council v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201 High Court of Australia Australia - Commonwealth 21 Mar 1957 AustLII flag 197
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Rodocanachi v Milburn [1886] UKLawRpKQB 167; 18 QBD 67 United Kingdom 26 Nov 1886 CommonLII flag 55
Baumwoll Manufactur Von Carl Scheibler v Furness [1892] UKLawRpAC 46; [1893] AC 8 United Kingdom 14 Nov 1892 CommonLII flag 38
Gatoil International Inc v Arkwright-Boston Manufacturers Mutual Insurance Co [1984] UKHL 8; [1985] AC 255; [1985] 1 All ER 129; [1985] SLT 68; [1985] 2 WLR 74; [1985] 1 Lloyds Rep 181; [1985] SC (HL) 1 House of Lords United Kingdom - Scotland 13 Dec 1984 BAILII flag 36
Tourapark Pty Ltd v FCT [1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105 High Court of Australia Australia - Commonwealth 23 Apr 1982 AustLII flag 35
Eschersheim [1976] 1 WLR 430; [1976] 2 Lloyds Rep 1 United Kingdom circa 1976 LexisNexis / Westlaw flag 33
Fred Drughorn Ltd v Rederiaktiebolaget Transatlantic [1919] AC 203 United Kingdom circa 1919 LexisNexis / Westlaw flag 33
Laemthong International Lines Co Ltd as owners of the Ship Laemthong Pride v BPS Shipping Ltd [1997] HCA 55; (1997) 190 CLR 181; (1997) 149 ALR 675; (1997) 72 ALJR 129; (1997) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 9 Dec 1997 AustLII flag 32
Australasian United Steam Navigation Co Ltd v The Shipping Control Board [1945] HCA 45; (1945) 71 CLR 508; [1946] ALR 82 High Court of Australia Australia - Commonwealth 21 Dec 1945 AustLII flag 25
Hamilton Island Enterprises Pty Ltd v FCT (1982) 43 ALR 519; (1982) 13 ATR 220 Australia circa 1982 LexisNexis AU flag 17
Tankexpress A/S v Compagnie Financiere Belge Des Petroles SA [1949] AC 76 United Kingdom circa 1949 LexisNexis / Westlaw flag 17
Ardennes [1951] 1 KB 55 United Kingdom circa 1951 LexisNexis / Westlaw flag 16
Corps v Owners of the Paddle Steamer Queen of the South (R of the South) [1968] 1 All ER 1163; [1968] 1 Lloyds Rep 182; [1968] 2 WLR 973; [1968] P 449 United Kingdom circa 1968 LexisNexis flag 15
Alina, The; Brown v The Alina [1880] UKLawRpExch 5; 5 Ex D 227 Court of Exchequer United Kingdom 25 Feb 1880 CommonLII flag 14
Hi-Fert Pty Ltd v Kiukiang Maritime Carriers Inc [2000] FCA 660; (2000) 173 ALR 263 Federal Court of Australia Australia - Commonwealth 18 May 2000 AustLII flag 13
Sea and Land Securities Ltd v Dickenson [1942] 2 KB 65 United Kingdom circa 1942 LexisNexis / Westlaw flag 13
Federal Commerce and Navigation Co Ltd v Molena Alpha Inc; (The Nanfri) [1979] 1 Lloyds Rep 201 United Kingdom circa 1979 Westlaw flag 10
Italian State Railways v Mavrogordatos [1919] 2 KB 305 United Kingdom circa 1919 LexisNexis / Westlaw flag 10
Stream' v CMC (Australia) Pty Ltd [2001] FCA 961 Federal Court of Australia Australia - Commonwealth 27 Jul 2001 AustLII flag 8
Itex Itagrani Exports SA v Care Shipping Corporation; The Cebu (No 2) [1990] 2 Lloyds Rep 316 United Kingdom circa 1990 Westlaw flag 8
Federal Commerce and Navigation Co Ltd v Molena Alpha Inc; The Nanfri [1978] 2 Lloyds Rep 132 United Kingdom circa 1978 Westlaw flag 8
Venore Transportation Co v M/v Struma 583 F2d 708 United States Court of Appeals, Fourth Circuit United States 5 Oct 1978 WorldLII flag 7
Kirby v Commissioner of Taxation (1987) 14 FCR 563; 73 ALR 244; 18 ATR 839 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 6
(1993) 26 Atr 587 (1993) 26 ATR 587 Australia circa 1993 Legal Online / Westlaw flag 3
Skibs Snefonn v Kawasaki Kisen Kaisha (The Berge Tasta) [1975] 1 Lloyds Rep 422 United Kingdom circa 1975 Westlaw flag 3
R v the Judge of the City of London Court (No 4) [1883] UKLawRpKQB 283; (1883) 12 QBD 115 Queen's Bench United Kingdom 10 Dec 1883 CommonLII flag 3
Whistler International Ltd v Kawasaki Kisen Kaisha Ltd [2000] 1 AC 638 United Kingdom circa 2000 LexisNexis / Westlaw flag 2
(1993) 3 WLR 609 (1993) 3 WLR 609 United Kingdom circa 1993 LexisNexis / Westlaw flag 2

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