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"Still a Problem Child: Central Management and Control after RITA"   flag 

[2005] RevenueLawJl 7
Dirkis, Michael
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s198A, s248D
Income Tax Assessment Act 1936 (Cth) s6, s29, s54

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
"Themes and Issues in Tax Simplification" (1993) 10 Australian Tax Forum 417 Australian Tax Forum Australia circa 1993 flag 10
"The Foreign Tax Credit and Reform of International Taxation" (1986) 3 Australian Tax Forum 131 Australian Tax Forum Australia circa 1986 flag 1
"Australia-Singapore taxation aspects of carrying on business in Singapore" (1975) 4 Australian Tax Review 67 Australian Tax Review Australia circa 1975 Legal Online / Informit flag 1
"Co Residence Four Cases" [1996] British Tax Review 505; 33 TR 2004/15 British Tax Review United Kingdom circa 2004 Westlaw flag 1
"Understanding Co Residence: Central Management and Control" (1989) 1 (4) CCH Journal of Australian Taxation 52 CCH Journal of Australian Taxation Australia circa 1989 Informit flag 1
Cesena Sulphur Co Ltd v Nicholson [1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88 Court of Exchequer United Kingdom 2 Feb 1876 CommonLII flag 44
Mitchell v B W Noble Ltd [1927] EWCA Civ 1; [1927] 1 KB 719; (1926) 11 Tax Cas 372; 34 TR 2004/15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Feb 1927 BAILII flag 31
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 flag 29
Brennan v Comcare [1994] FCA 1147; (1994) 50 FCR 555; (1994) 122 ALR 615; 19 AAR 542 Federal Court of Australia Australia - Commonwealth 8 Jun 1994 AustLII flag 235
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
Beckwith v R [1976] HCA 55; (1976) 135 CLR 569; (1976) 12 ALR 333; 51 ALJR 247; 28 ALT 39 High Court of Australia Australia - Commonwealth 1 Nov 1976 AustLII flag 510
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
Waterloo Pastoral Co Ltd v FCT [1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329 High Court of Australia Australia - Commonwealth 19 Sep 1946 AustLII flag 17
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
North Australian Pastoral Co Ltd v FCT [1946] HCA 7; (1946) 71 CLR 156; (1946) 8 ATD 75; (1946) 3 AITR 258 High Court of Australia Australia - Commonwealth 9 Apr 1946 AustLII flag 19
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Broken Hill South Ltd v Commissioner of Taxation (NSW) [1937] HCA 4; (1937) 56 CLR 337; [1937] ALR 221; (1937) 4 ATD 163 High Court of Australia Australia - Commonwealth 1 Mar 1937 AustLII flag 162
"Reviewing an International Tax Review" (2002) 6 Tax Specialist 68 Tax Specialist circa 2002 1
"Ecommerce Policy in Australia, Canada and the United States" (2000) 6 University of New South Wales Law Journal 40 University of New South Wales Law Journal Australia circa 2000 HeinOnline flag 1
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The" (1998) 21 University of New South Wales Law Journal 436 University of New South Wales Law Journal Australia circa 1998 AustLII flag 2
Jackson v Secretary, Department of Health (1987) 75 ALR 561; (1987) 14 ALD 153 Australia circa 1987 LexisNexis AU flag 6
24 TR 2004/15 24 TR 2004/15 circa 2004 1
Little Olympian Each Ways Ltd, In re [1994] 4 All ER 561; [1995] 1 WLR 560 United Kingdom circa 1994 LexisNexis flag 43
Swedish Central Railway Co Ltd v Thompson [1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385 United Kingdom circa 1925 LexisNexis / Westlaw flag 22
Calcutta Jute Mills Co Ltd v Nicholson (1876) 1 Tax Cas 82 United Kingdom circa 1876 flag 1
Union Corporation Ltd v Commissioners of Inland Revenue (1953) 34 Tax Cas 207 United Kingdom circa 1953 flag 4
Ogden Industries Pty Ltd v Lucas [1970] AC 113; [1969] 1 All ER 121; [1969] 3 WLR 75 United Kingdom circa 1970 LexisNexis / Westlaw flag 94
Unit Construction Co Ltd v Bullock [1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712 United Kingdom circa 1960 LexisNexis / Westlaw flag 29
San Paulo (Brazilian) Railway Co v Carter (1895) 3 Tax 407 Pakistan circa 1895 flag 1
21 TR 2004/15 21 TR 2004/15 circa 2004 1
39 TR 2004/15 39 TR 2004/15 circa 2004 1
15 TR 2004/15 15 TR 2004/15 circa 2004 1
4 Atr 75 4 ATR 75 Australia Legal Online / Westlaw flag 9
14 TR 2004/15 14 TR 2004/15 circa 2004 1
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 Australia circa 1976 Legal Online / Westlaw flag 48
(1906) 5 Tax Cas 211 (1906) 5 Tax Cas 211 United Kingdom circa 1906 flag 1
1 Aitr 106 1 AITR 106 Australia circa 1976 flag 1
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73
Paisner v Goodrich [1955] 2 QB 353 United Kingdom circa 1955 LexisNexis / Westlaw flag 1

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