Hua Wang Bank Berhad v Commissioner of Taxation 22

[2014] FCA 1392; (2014) 100 ATR 244

Federal Court of Australia

Australia - Commonwealth

19th December, 2014

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2019] FCA 1027	Federal Court of Australia	Australia - Commonwealth	3 Jun 2019	AustLII	6
Anglo American Investments Pty Ltd v Commissioner of Taxation	[2021] FCA 1253	Federal Court of Australia	Australia - Commonwealth	14 Oct 2021	AustLII	1
Anglo American Investments Pty Ltd v Deputy Commissioner of Taxation	[2017] NSWCA 17; (2017) 347 ALR 134; (2017) 105 ATR 35	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Feb 2017	AustLII	27
Bywater Investments Ltd and Commissioner of Taxation (Taxation)	[2018] AATA 5028	Administrative Appeals Tribunal	Australia	20 Jul 2018	AustLII	1
Bywater Investments Ltd v Commissioner of Taxation	[2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385	Federal Court of Australia	Australia - Commonwealth	11 Dec 2015	AustLII	6
Deputy Commissioner of Taxation v Chemical Trustee Ltd (No 9)	[2015] FCA 1178	Federal Court of Australia	Australia - Commonwealth	3 Nov 2015	AustLII	1
Gould and Tax Practitioners Board	[2019] AATA 1056	Administrative Appeals Tribunal	Australia	28 May 2019	AustLII	7
Gould v Jordan	[2020] FCA 1191	Federal Court of Australia	Australia - Commonwealth	19 Aug 2020	AustLII	3
Gould v Jordan (No 2)	[2021] FCA 1289	Federal Court of Australia	Australia - Commonwealth	22 Oct 2021	AustLII	5
Gould v R; R v Gould	[2021] NSWCCA 92	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	10 May 2021	AustLII	15
Gumm v Commissioner of Taxation	[2024] FCA 71	Federal Court of Australia	Australia - Commonwealth	14 Feb 2024	AustLII	2
Hua Wang Bank Berhad v Commissioner of Taxation (No 16)	[2014] FCA 1407	Federal Court of Australia	Australia - Commonwealth	19 Dec 2014	AustLII	2
Hua Wang Bank Berhad v Commissioner of Taxation (No 17)	[2015] FCA 72	Federal Court of Australia	Australia - Commonwealth	12 Feb 2015	AustLII	1
Hua Wang Bank Berhad v Commissioner of Taxation (No 18)	[2015] FCA 189	Federal Court of Australia	Australia - Commonwealth	10 Mar 2015	AustLII
Hua Wang Bank Berhad v Commissioner of Taxation (No 19)	[2015] FCA 454; (2015) 231 FCR 371	Federal Court of Australia	Australia - Commonwealth	15 May 2015	AustLII	1
Jordan, Commissioner of Taxation v Second Commissioner of Taxation	[2019] FCA 1602	Federal Court of Australia	Australia - Commonwealth	27 Sep 2019	AustLII	3
Leagou Pty Ltd v Commissioner of Taxation	[2020] FCA 1162	Federal Court of Australia	Australia - Commonwealth	13 Aug 2020	AustLII	4
Magazine Co and Commissioner of Taxation (Taxation)	[2020] AATA 2791	Administrative Appeals Tribunal	Australia	29 Jul 2020	AustLII
R v Gould (No 1)	[2019] NSWDC 688	District Court of New South Wales	Australia - New South Wales	28 Oct 2019	AustLII
Secretary, Department of Social Services v Vader (by his litigation guardian)	[2024] FCAFC 37	Federal Court of Australia	Australia - Commonwealth	18 Mar 2024	AustLII	1
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR TR2018/5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s6
International Tax Agreements Act 1953 (Cth)
Income Tax Assessment Act 1997 (Cth)	s3.5, s4.5, s995.1
Taxation Administration Act 1953 (Cth)	s1, s5, s6
Federal Court Rules 2011 (Cth)	s39.32
International Companies Act 1987
International Trusts Act 1987

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
[2011] NSD 652	[2011] NSD 652		Canada - Nova Scotia	circa 2011		16
[2011] NSD 654	[2011] NSD 654		Canada - Nova Scotia	circa 2011		20
[2011] NSD 655	[2011] NSD 655		Canada - Nova Scotia	circa 2011		19
[2011] NSD 656	[2011] NSD 656		Canada - Nova Scotia	circa 2011		19
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income	[1981] ATS 5		Australia	circa 1981	AustLII	14
Agreement between the Government of the Commonwealth 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 Capital Gains	[1968] ATS 9		Australia	circa 1968	AustLII	6
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	44
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
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	73
Deputy Commissioner of Taxation v Hua Wang Bank Berhad (No 3)	[2012] FCA 594	Federal Court of Australia	Australia - Commonwealth	8 Jun 2012	AustLII	12
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	76
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII	340
FCT v Radnor Pty Ltd	(1991) 102 ALR 187; (1991) 22 ATR 344		Australia	circa 1991	LexisNexis AU	34
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII	75
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	457
Little Olympian Each Ways Ltd, In re	[1994] 4 All ER 561; [1995] 1 WLR 560		United Kingdom	circa 1994	LexisNexis	43
Neilson v Overseas Projects Corporation of Victoria Ltd	[2005] HCA 54; (2005) 223 CLR 331; 221 ALR 213; (2005) 79 ALJR 1736	High Court of Australia	Australia - Commonwealth	29 Sep 2005	AustLII	208
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	19
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	27
Russell v Commissioner of Taxation	[2011] FCAFC 10; (2011) 190 FCR 449; (2011) 274 ALR 545; (2011) 79 ATR 315	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII	19
Taxation, Commissioner of (Cth) v Equitable Life & General Insurance Co Ltd	(1990) 93 ALR 609; 21 ATR 364		Australia	circa 1990	LexisNexis AU	6
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
Trent Investments Pty Ltd v FCT	(1976) 10 ALR 58		Australia	circa 1976	LexisNexis AU	3
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	17

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