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TR 2018/5 - Income tax: central management and control test of residency    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bywater Investments Ltd v FCT	[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59	High Court of Australia	Australia - Commonwealth	16 Nov 2016	AustLII		23
Hua Wang Bank Berhad v Commissioner of Taxation	[2014] FCA 1392; (2014) 100 ATR 244	Federal Court of Australia	Australia - Commonwealth	19 Dec 2014	AustLII		22
Bywater; Unit Construction; Fundy Settlement v Canada	[2012] 1 SCR 520			circa 2012			4
Smallwood v HMRC	[2010] EWCA Civ 778; (2010) 80 Tax Cas 536	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Jul 2010	BAILII		23
Compania Sud American Vapores v Hamburg	[2006] EWCA Civ 26; [2007] 1 WLR 980; [2006] 2 Lloyds Rep 66; [2006] 2 All ER (Comm) 1; [2006] All ER (D) 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Mar 2006	BAILII		31
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue	(1995) 17 NZTC 12,073		New Zealand	circa 1995	CCH New Zealand		6
Little Olympian Each Ways Ltd, In re	[1994] 4 All ER 561; [1995] 1 WLR 560		United Kingdom	circa 1994	LexisNexis		43
Lilydale Pastoral Co Pty Ltd v Commissioner of Taxation	(1987) 15 FCR 19; (1987) 72 ALR 70; 18 ATR 508	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		11
FCT v E A Marr & Sons (Sales) Ltd	[1984] FCA 213; (1984) 2 FCR 326; 15 ATR 879	Federal Court of Australia	Australia - Commonwealth	3 Aug 1984	AustLII		27
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
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
FCT v Total Holdings (Aust) Pty Ltd	(1979) 43 FLR 217; (1979) 24 ALR 401; (1979) 9 ATR 885		Australia	circa 1979	Legal Online / Westlaw		34
[1979] Fca 30	[1979] FCA 30	Federal Court of Australia	Australia - Commonwealth	circa 1979	AustLII		4
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue (Malaysia)	[1978] AC 676; [1978] 3 All ER 1185		United Kingdom	circa 1978	LexisNexis / Westlaw		26
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
(1973) 4 Atr 75; (1973) 129 CLR 177	(1973) 4 ATR 75; (1973) 129 CLR 177		Australia - Commonwealth	circa 1973	Legal Online / Westlaw		9
(1973) 47 Aljr 489	(1973) 47 ALJR 489		Australia	circa 1973			2
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		29
Union Corporation Ltd v Commissioners of Inland Revenue	(1953) 34 Tax Cas 207		United Kingdom	circa 1953			4
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
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
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
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
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		22
Egyptian Delta Land and Investment Co Ltd v Todd	[1928] UKHL TC_14_119; [1929] AC 1; 14 Tax Cas 119	House of Lords	United Kingdom	23 Jul 1928	BAILII		18
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		31
Swedish Central Railway Co Ltd v Thompson	[1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385		United Kingdom	circa 1925	LexisNexis / Westlaw		22
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
John Hood and Co Ltd v Magee	(1918) 7 Tax Cas 327		United Kingdom	circa 1918			7
Mitchell v Egyptian Hotels	(1911-15) 1915 AC 1022		United Kingdom	circa 1915	LexisNexis / Westlaw		2
De Beers Consolidated Mines Ltd v Howe	[1930-1911] 5 Tax Cas 198; 22 TLR 34; 13 Mans 394		United Kingdom	circa 1911	LexisNexis		9
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