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Koitaki Para Rubber Estates Ltd v FCT     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Development Securities (NO 9) Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)	[2017] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2017	BAILII
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
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 Southgate Investments Funds Ltd	[2010] FCA 1298; (2010) 81 ATR 220	Federal Court of Australia	Australia - Commonwealth	25 Nov 2010	AustLII		16
Voss & Child Support Registrar (SSAT Appeal)	[2009] FMCAfam 1296	Federal Magistrates Court of Australia	Australia	10 Dec 2009	AustLII		30
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997	[2008] ATOTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997	[2008] ATOTR TR2008/9	Australian Taxation Office	Australia - Commonwealth	circa 2008	AustLII
National Mutual Life Association of Australasia Ltd v GTV Corporation Pty Ltd	[1989] VicRp 66; [1989] VR 747; [1988] Aust Torts Reports 80-192		Australia - Victoria	9 Sep 1988	AustLII		66
Re Tubemakers of Australia Ltd and Export Development Grants Board	[1983] AATA 401	Administrative Appeals Tribunal	Australia	2 Dec 1983	AustLII
R v Coldham; Ex parte Fitzsimons	[1976] HCA 42	High Court of Australia	Australia - Commonwealth	12 Aug 1976	AustLII		1
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		77
Roberts in re	[1972] SASC 1322	Supreme Court of South Australia	Australia - South Australia	7 Aug 1972	AustLII
War Assets Pty Ltd v FCT	[1954] HCA 81; 91 CLR 53; 10 ATD 303	High Court of Australia	Australia - Commonwealth	3 Mar 1954	AustLII		18
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

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi"	[2007] RevenueLawJl 1	Cassidy, Julie; Sykes, Andrew	Australia	circa 2007	AustLII
"Jurisdiction To Tax And The Case For Threshold Reform"	[2005] JlATaxTA 14	Sadiq, Kerrie	Australia	circa 2005	AustLII
"Still a Problem Child: Central Management and Control after RITA"	[2005] RevenueLawJl 7	Dirkis, Michael	Australia	circa 2005	AustLII
"Developing a New Test of Fiscal Residence for Companies"	(2003) 26 University of New South Wales Law Journal 622	Collett, Matthew	Australia	circa 2003	AustLII
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The"	(1998) 21 University of New South Wales Law Journal 436	Kohl, Uta	Australia	circa 1998	AustLII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		19
Swedish Central Railway Co Ltd v Thompson	[1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385		United Kingdom	circa 1925	LexisNexis / Westlaw		23
Bradbury v English Sewing Cotton Co Ltd	[1923] AC 744; 8 Tax Cas 481		United Kingdom	circa 1923	LexisNexis / Westlaw		16
New Zealand Shipping Co Ltd v Thew	(1922) 8 Tax Cas 208		United Kingdom	circa 1922			3
American Thread Co v Joyce	(1913) 108 LT 353		United Kingdom	circa 1913			5
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		74
Goerz & Co v Bell	[1904] UKLawRpKQB 60; (1904) 2 KB 136		United Kingdom	11 Mar 1904	CommonLII		5
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904			25
San Paulo (Brazilian) Railway Co Ltd v SG Carter (Surveyor of Taxes)	[1895] UKLawRpAC 53; [1895] UKLawRpKQB 32; [1895] 1 QB 580; [1896] AC 31; 3 Tax Cas 407		United Kingdom	22 Feb 1895	CommonLII		26
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		45