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It 2221 - Income Tax : Income Derived by Non-Resident From Ex-Australian Source, Permanent Place of Abode   flag 

[1985] ATOITR IT2221
Australian Taxation Office
Australia - Commonwealth
28th November, 1985

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Laws Amendment (Foreign Tax Credits) Act 1986 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Case No M 202/1981 27 CTBR (NS) 1131 Australia circa 1981 flag
FCT v Applegate 27 ALR 1145; (1979) 9 ATR 899 Australia circa 1979 LexisNexis AU flag
FCT v Angus [1961] HCA 18; (1961) 105 CLR 489; [1961] ALR 484; (1961) 12 ATD 277; (1961) 35 ALJR 36; 8 AITR 201 High Court of Australia Australia - Commonwealth 14 Apr 1961 AustLII flag
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag

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