"Developing a New Test of Fiscal Residence for Companies"
|
(2003) 26 University of New South Wales Law Journal 622
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Collett, Matthew
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Australia
|
circa 2003
|
AustLII
|
|
|
"Regulation and Recognition of Foreign Corporations: Responses to the Delaware Syndrome, The"
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(1998) 57 Cambridge Law Journal 165
|
Cambridge Law Journal
|
United Kingdom
|
circa 1998
|
|
|
2
|
"Law and borders - the rise of law in cyberspace"
|
(1996) 48 Stanford Law Review 1367
|
Stanford Law Review
|
United States
|
circa 1996
|
HeinOnline / LexisNexis
|
|
30   
|
"The Concept of Residence in Taxation"
|
(1990) 14 New Zealand Law Review 179
|
New Zealand Law Review
|
New Zealand
|
circa 1990
|
HeinOnline / Informit / LexisNexis
|
|
1
|
Magnacrete Ltd v Douglas-Hill
|
(1988) 48 SASR 565; (1988) 15 ACLR 325; (1989) 7 ACLC 117
|
Supreme Court of South Australia
|
Australia - South Australia
|
circa 1988
|
Legal Online / Westlaw
|
|
32 
|
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
|
|
39 
|
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  
|
Mendes v Commissioner of Probate Duties (Vic)
|
[1967] HCA 23; (1967) 122 CLR 152; [1967] ALR 649; 41 ALJR 108
|
High Court of Australia
|
Australia - Commonwealth
|
16 Aug 1967
|
AustLII
|
|
44 
|
[1959] 3 All Er 83
|
[1959] 3 All ER 83
|
|
United Kingdom
|
circa 1959
|
LexisNexis
|
|
1
|
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
|
Commissioner of Taxation v Miller
|
[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333
|
High Court of Australia
|
Australia - Commonwealth
|
15 Aug 1946
|
AustLII
|
|
199   
|
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
|
; FCT v West Australian Tanners & Fellmongers Ltd
|
(1945) 3 AITR 243
|
|
Australia
|
circa 1945
|
|
|
1
|
Adelaide Motors Ltd v FCT
|
(1942) 2 AITR 341
|
|
Australia
|
circa 1942
|
|
|
1
|
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
|
|
456    
|
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
|
|
19
|
Inland Revenue Commissioners v Lysaght
|
[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385
|
|
United Kingdom
|
circa 1928
|
LexisNexis / Westlaw
|
|
376    
|
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
|
Mitchell v Egyptian Hotels Ltd
|
[1915] UKHL 2; [1915] AC 1022
|
House of Lords
|
United Kingdom
|
9 Jul 1915
|
BAILII
|
|
13
|
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  
|
`domicile' is in Australia Domicile comprises the elements of residence and of an intention to remain either permanently or indefinitely in the place of residence [14] The only way to qualify as a non-resident (for the time of the actual overseas stay) in these circumstances is if the Commissioner is satisfied `that his permanent place of abode is outside Australia'
|
27 CTBR (NS) Case 145
|
|
Australia
|
|
|
|
1
|
FCT v Applegate
|
27 ALR 1145; (1979) 9 ATR 899
|
|
Australia
|
circa 1979
|
LexisNexis AU
|
|
20
|