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TR 94/14 - Income tax: application of Division 13 of Part III (international profit shifting) - some basic concepts underlying the operation of Division 13 and some circumstances in which section 136AD will be applied    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Fletcher v FCT	[1991] HCA 42; (1991) 173 CLR 1; 103 ALR 97; 22 ATR 613; (1991) 91 ATC 4,950; 66 ALJR 11	High Court of Australia	Australia - Commonwealth	14 Nov 1991	AustLII
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT	(1990) 21 ATR 1123		Australia	circa 1990	Legal Online / Westlaw
Allina Pty Ltd v Commissioner of Taxation (Cth)	96 ALR 423; (1990) 21 ATR 638		Australia	circa 1990	LexisNexis AU
Hooker Rex Pty Ltd v Commissioner of Taxation (Cth)	(1988) 79 ALR 181; (1988) 19 ATR 1241		Australia	circa 1988	LexisNexis AU
Barnsdall v FCT	(1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46		Australia	circa 1988	LexisNexis AU
FCT v Myer Emporium Ltd	[1987] HCA 18; (1987) 163 CLR 199; 71 ALR 28; (1987) 18 ATR 693; (1987) 61 ALJR 270	High Court of Australia	Australia - Commonwealth	14 May 1987	AustLII
Winks v WH Heck & Sons Pty Ltd	[1986] 1 Qd R 226		Australia - Queensland	circa 1986	LexisNexis AU
Ball v FCT	[1984] HCA 71; (1984) 56 ALR 242; (1984) 59 ALJR 149; 15 ATR 1296	High Court of Australia	Australia - Commonwealth	15 Nov 1984	AustLII
Re Commissioner of Taxation of the Commonwealth of Australia v Wallace John Ball	[1982] FCA 275; 67 FLR 378; 7 ACLR 502; 13 ATR 746	Federal Court of Australia	Australia - Commonwealth	22 Dec 1982	AustLII
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII
Ure v FCT	[1981] FCA 9; 34 ALR 237	Federal Court of Australia	Australia - Commonwealth	11 Feb 1981	AustLII
FCT v Commonwealth Aluminium Corporation Ltd	[1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439	High Court of Australia	Australia - Commonwealth	12 Aug 1980	AustLII
Morphett Arms Hotel Pty Ltd v Trade Practices Commission	[1980] FCA 46; (1980) 30 ALR 88; 45 ALT 123	Federal Court of Australia	Australia - Commonwealth	1 May 1980	AustLII
Trade Practices Commission v Nicholas Enterprises Pty Ltd (No 2)	[1979] FCA 51; 26 ALR 609; (1979) 40 FLR 83; (1979) 2 ATPR 40-126	Federal Court of Australia	Australia - Commonwealth	7 Sep 1979	AustLII
FCT v Isherwood & Dreyfus Pty Ltd	(1979) 46 FLR 1; (1979) 9 ATR 473		Australia	circa 1979	Legal Online / Westlaw
FCT v Lutovi Investments Pty Ltd	[1978] HCA 55; (1978) 140 CLR 434; (1978) 22 ALR 519; (1978) 53 ALJR 152; 9 ATR 351	High Court of Australia	Australia - Commonwealth	19 Dec 1978	AustLII
Palmer v Commissioner of State Taxation (WA)	[1976] HCA 61; (1976) 136 CLR 406; 11 ALR 637; 7 ATR 22; [1976] AEGR 66; 51 ALJR 215	High Court of Australia	Australia - Commonwealth	22 Nov 1976	AustLII
Grey v Australian Motorists & General Insurance Co Pty Ltd	[1976] 1 NSWLR 669		Australia - New South Wales	circa 1976	LexisNexis AU
Top Performance Motors Pty Ltd v Ira Berk (Qld) Pty Ltd	(1975) 24 FLR 286; (1975) 5 ALR 465; (1975) 1 ATPR 40-004		Australia	circa 1975	Legal Online / Westlaw
Bowman v Durham Holdings Pty Ltd	[1973] HCA 55; (1973) 131 CLR 8; 2 ALR 193; 47 ALJR 606	High Court of Australia	Australia - Commonwealth	26 Nov 1973	AustLII
Xco Pty Ltd v FCT	[1971] HCA 37; (1971) 124 CLR 343; 2 ATR 353; 45 ALJR 461	High Court of Australia	Australia - Commonwealth	25 Aug 1971	AustLII
R v Canavan and Busby	[1970] 3 OR 353		Canada	circa 1970
Investment & Merchant Finance Corporation Ltd v FCT	[1970] HCA 1; (1970) 120 CLR 177; 1 ATR 425; 44 ALJR 73	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII
Leahy v Canavan	[1970] Qd R 224		Australia - Queensland	circa 1970	LexisNexis AU
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII
Mobil Oil Australia Pty Ltd v FCT	[1963] HCA 41; (1963) 113 CLR 475; [1964] ALR 517; (1963) 37 ALJR 182; 13 ATD 135; 9 AITR 133	High Court of Australia	Australia - Commonwealth	15 Oct 1963	AustLII
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII
British Basic Slag Ltd v Registrar of Restrictive Trading Agreements	[1963] 2 All ER 807; [1963] 1 WLR 727		United Kingdom	circa 1963	LexisNexis
British Slag Ltd v Registrar of Restrictive Trading Agreements	[1962] 3 All ER 247		United Kingdom	circa 1962	LexisNexis
Robertson v Commissioner of Inland Revenue	[1959] NZLR 492		New Zealand	circa 1959	LexisNexis
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII
Goodwin v Temple	[1957] St RQd 376		Australia - Queensland	circa 1957
Barron (Inspector of Taxes) v Littman	[1953] AC 96		United Kingdom	circa 1953	LexisNexis / Westlaw
Birks v FCT	(1953) 10 ATD 266		Australia	circa 1953
Barron v Litman	(1952) 2 All ER 548		United Kingdom	circa 1952	LexisNexis
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII
Symon, Re; Public Trustee v Symon	[1944] SAStRp 21; [1944] SASR 102		Australia - South Australia	8 Jun 1944	AustLII
Re Nanaimo Community Hotel Ltd	[1944] 4 DLR 638			circa 1944
Lustre Hosiery Ltd v York	[1935] HCA 71; (1935) 54 CLR 134	High Court of Australia	Australia - Commonwealth	22 Nov 1935	AustLII
Wilson v Benson	[1905] ArgusLawRp 12; [1905] VicLawRp 11; [1905] VLR 229; 26 FLR 281; 11 ALR 85; 26 ALT 144; 6 ATR 367	Argus Law Reports	Australia	21 Feb 1905	AustLII
Jenoure v Delmege	[1890] UKLawRpAC 46; [1891] AC 73		United Kingdom	19 Dec 1890	CommonLII
Brogden v Metropolitan Railway Co	(1877) 2 AC 666		United Kingdom	circa 1877	LexisNexis / Westlaw
Currie v Misa	[1875] UKLawRpExch 11; (1875-76) LR 1 AC 554; (1875) LR 10 Exch 153	Court of Exchequer	United Kingdom	11 Feb 1875	CommonLII
Thomas v Thomas	[1842] EngR 260; (1842) 2 QB 851; 114 ER 330		United Kingdom	circa 1842	CommonLII
Jones v Skinner	(1835) 5 LJCh 90	Court of Chancery	United Kingdom	circa 1835
Cecil Bros Pty Ltd v FCT	111 CLR 430; [1962] ALR 668; (1962) 36 ALJR 65; 12 ATD 449; 9 AITR 246		Australia - Commonwealth		Legal Online / Westlaw
Minister of National Revenue v Merritt	69 DTC 5159		Canada
11 CTBR (NS) Case 53	11 CTBR (NS) Case 53		Australia
11 CTBR (NS) 261	11 CTBR (NS) 261		Australia
Isherwood & Dreyfus Pty Ltd v Commissioner of Taxation (Cth)	8 ATR 735		Australia		Legal Online / Westlaw