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TR 2005/5 - Income tax: ascertaining the right to tax United States (US) and United Kingdom (UK) resident financial institutions under the US and the UK Taxation Conventions in respect of interest income arising in Australia

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Foreign Income) Bill 1990 (Cth)
Banking Act 1959 (Cth)	s5, s8, s9, s10, s66, s66AA
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth)	s4
Taxation Administration Act 1953 (Cth)	s12

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Bank of New South Wales v Commonwealth	[1948] HCA 7; (1948) 76 CLR 1	High Court of Australia	Australia - Commonwealth	11 Aug 1948	AustLII		756
Commissioner for Superannuation v Scott	[1987] FCA 79; (1987) 13 FCR 404; 13 FLR 404; (1987) 71 ALR 408; (1987) 12 ALD 38; 6 AAR 143	Federal Court of Australia	Australia - Commonwealth	11 Mar 1987	AustLII		627
Melbourne Corporation v Commonwealth	[1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188	High Court of Australia	Australia - Commonwealth	13 Aug 1947	AustLII		434
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
Spassked Pty Ltd v Commissioner of Taxation	[2003] FCAFC 282; (2003) 136 FCR 441; (2003) 203 ALR 515; 54 ATR 546	Federal Court of Australia	Australia - Commonwealth	8 Dec 2003	AustLII		52
Commissioner of Taxation v Comcorp Australia Ltd	[1996] FCA 848; (1996) 70 FCR 356; (1996) 21 ACSR 590; (1996) 14 ACLC 1616	Federal Court of Australia	Australia - Commonwealth	24 Sep 1996	AustLII		51
Collis v FCT	(1996) 33 ATR 438		Australia	circa 1996	Legal Online / Westlaw		50
Commissioners of the State Savings Bank of Victoria v Permewan, Wright & Co Ltd	[1914] HCA 83; (1914) 19 CLR 457; 21 ALR 20	High Court of Australia	Australia - Commonwealth	18 Dec 1914	AustLII		45
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw		42
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1983] ATS 16		Australia	circa 1983	AustLII		37
Inland Revenue Commissioners v Westleigh Estates Co Ltd; South Behar Railway Co Ltd; Eccentric Club Ltd	[1924] LR 1 KB 390; 12 Tax Cas 657		United Kingdom	circa 1924	LexisNexis / Westlaw		30
Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains	[2003] ATS 22		Australia	circa 2003	AustLII		21
Australian Independent Distributors Ltd v Winter	[1964] HCA 78; (1964) 112 CLR 443; 38 ALJR 330	High Court of Australia	Australia - Commonwealth	17 Dec 1964	AustLII		12
Commissioner for Superannuation v Scott, FO	[1987] FCA 98	Federal Court of Australia	Australia - Commonwealth	26 Mar 1987	AustLII		2
118 TR 2002/2	118 TR 2002/2			circa 2002			1
Collis , Marion Elizabeth v Commissioner of Taxation of the Commonwealth of Australia; Collis , Stephen John v Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 733	Federal Court of Australia	Australia - Commonwealth	circa 1996	AustLII		1

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