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TR 2005/8 - Income tax: the meaning of particular terms in the Government Service Articles of Australia's tax treaties   flag 

[2005] ATOTR TR2005/8
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
International Tax Agreements Amendment Act (No. 1) 2002 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Second Protocol Amending the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income as Amended by the Protocol of 16 October 1989 (Canberra, 8 September 2009) [2010] ATS 26 Australia circa 2010 AustLII flag 4
Agreement Between the Government of Australia and the Government of the United Mexican States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect To Taxes on Income (Mexico City, 9 September 2002) [2004] ATS 4 Australia circa 2004 AustLII flag 10
Treaty Notes [2003] ATS 23 Australia circa 2003 AustLII flag 5
SGH Ltd v Commissioner of Taxation [2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 1 May 2002 AustLII flag 93
Deputy Commissioner of Taxation v State Bank of New South Wales [1992] HCA 6; (1992) 174 CLR 219; (1992) 105 ALR 161; (1992) 23 ATR 1; 66 ALJR 250 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 120
Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1992] ATS 44 Australia circa 1992 AustLII flag 7
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 flag 130
Protocol amending the Agreement between the Government of the Commonwealth of Australia and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income of 11 February 1969 [1990] ATS 3 Australia circa 1990 AustLII flag 6
Agreement between Australia and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1988] ATS 21 Australia circa 1988 AustLII flag 8
Agreement between the Government of Australia and the Government of the People's Republic of China for the Avoidance of Double Taxation of Income and Revenues derived by Air Transport Enterprises from International Air Transport [1986] ATS 31 Australia circa 1986 AustLII flag 2
Queensland Electricity Commission v Commonwealth [1985] HCA 56; (1985) 159 CLR 192; (1985) 61 ALR 1; (1985) 58 LGRA 1; (1985) 11 IR 376; (1985) 59 ALJR 699 High Court of Australia Australia - Commonwealth 5 Sep 1985 AustLII flag 179
Income, and Protocol [1985] ATS 27 Australia circa 1985 AustLII flag 4
Agreement between the Government of Australia and the Government of the Hellenic Republic for the Avoidance of Double Taxation of Income derived from International Air Transport [1981] ATS 10 Australia circa 1981 AustLII flag 2
Treaty Notes [1981] ATS 26 Australia circa 1981 AustLII flag 4
Committee of Direction of Fruit Marketing v Australian Postal Commission [1980] HCA 23; (1980) 144 CLR 577; (1980) 30 ALR 599; (1980) 4 ALD 227; 54 ALJR 534 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 32
Treaty Notes [1980] ATS 16 Australia circa 1980 AustLII flag 4
Treaty Notes [1976] ATS 7 Australia circa 1976 AustLII flag 2
Victoria v The Commonwealth [1971] HCA 16; (1971) 122 CLR 353; [1971] ALR 449; 45 ALJR 251; 2 ATR 249 High Court of Australia Australia - Commonwealth 14 May 1971 AustLII flag 273
Treaty Notes [1969] ATS 14 Australia circa 1969 AustLII flag 13
Ex parte Professional Engineers' Association [1959] HCA 47; (1959) 107 CLR 208; 33 ALJR 236 High Court of Australia Australia - Commonwealth 9 Sep 1959 AustLII flag 153
South Australia v The Commonwealth [1942] HCA 14; (1942) 65 CLR 373; [1942] ALR 186; (1942) 7 ATD 1 High Court of Australia Australia - Commonwealth 23 Jul 1942 AustLII flag 271
(1942) 16 Australian Law Journal 109 (1942) 16 Australian Law Journal 109 Australian Law Journal Australia circa 1942 Legal Online flag 2
Federated State School Teachers' Association of Australia v Victoria [1929] HCA 11; (1929) 41 CLR 569; 35 ALR 129 High Court of Australia Australia - Commonwealth 22 Apr 1929 AustLII flag 58
(1929) 3 Australian Law Journal 31 (1929) 3 Australian Law Journal 31 Australian Law Journal Australia circa 1929 Legal Online flag 2

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