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TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements   flag 

[2001] ATOTR 13
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Income Tax Assessment Act 1936 (Cth) s6, s23AG, s23AH, s128D, s317
International Tax Agreements Act 1953 (Cth) s3, s3A, s3AAA, s3AAB, s4, s4A, s5, s5A, s11S, s11ZF, s18
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [2019] ATS 1 Australia circa 2019 AustLII flag 4
Agreement Between Australia and the Federal Republic of Germany for the Elimination of Double Taxation With Respect To Taxes on Income and on Capital and the Prevention of Fiscal Evasion and Avoidance (Berlin, 12 November 2005) [2016] ATS 23 Australia circa 2016 AustLII flag 2
Convention between Australia and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income, with Protocol [2014] ATS 33 Australia circa 2014 AustLII flag 3
Convention Between Australia and Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, Protocol, and Exchange of Notes (Tokyo, 31 January 2008) [2008] ATS 21 Australia circa 2008 AustLII flag 8
Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains [2003] ATS 22 Australia circa 2003 AustLII flag 21
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Brooks v Commissioner of Taxation [2000] FCA 721; (2000) 100 FCR 117; (2000) 173 ALR 235; (2000) 44 ATR 352; [2001] ANZ Conv R 35 Federal Court of Australia Australia - Commonwealth 9 Jun 2000 AustLII flag 46
Chong v Commissioner of Taxation [2000] FCA 635; (2000) 101 FCR 134; 174 ALR 733; 44 ATR 295 Federal Court of Australia Australia - Commonwealth 16 May 2000 AustLII flag 10
Minister for Immigration and Multicultural Affairs v Savvin [2000] FCA 478; (2000) 98 FCR 168; (2000) 171 ALR 483; 61 ALD 107 Federal Court of Australia Australia - Commonwealth 12 Apr 2000 AustLII flag 71
Ams v Aif and Aif v Ams [1999] HCA 26 High Court of Australia Australia - Commonwealth circa 1999 AustLII flag 111
(1999) 199 CLR 160 (1999) 199 CLR 160 Australia - Commonwealth circa 1999 Legal Online / Westlaw flag 864
Kartinyeri v Commonwealth of Australia (Hindmarsh Island Bridge Case) [1998] HCA 22; (1998) 152 ALR 540; (1998) 72 ALJR 722; (1998) 7 Leg Rep 2; (1998) 195 CLR 337 High Court of Australia Australia - Commonwealth 1 Apr 1998 AustLII flag 117
Commissioner of Taxation v Lamesa Holdings BV [1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589 Federal Court of Australia Australia - Commonwealth 20 Aug 1997 AustLII flag 20
Lamesa Holdings BV v Commissioner of Taxation [1997] FCA 134 Federal Court of Australia Australia - Commonwealth 4 Mar 1997 AustLII flag 3
(1997) 77 FCR 597 (1997) 77 FCR 597 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 31
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1961
Applicant A v Minister for Immigration and Ethnic Affairs [1997] HCA 4 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 96
Lamesa Holdings BV v Commissioner of Taxation (Cth) (1997) 35 ATR 239 Australia circa 1997 Legal Online / Westlaw flag 10
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 6) (1996) 64 FCR 79; (1996) 137 ALR 138 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 92
Horta v Commonwealth [1994] HCA 32; (1994) 181 CLR 183; 123 ALR 1; 68 ALJR 620 High Court of Australia Australia - Commonwealth 18 Aug 1994 AustLII flag 133
Agreement between the Government of Australia and the Government of the Socialist Republic of Vietnam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1992] ATS 44 Australia circa 1992 AustLII flag 7
Agreement between Australia and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol [1992] ATS 41 Australia circa 1992 AustLII flag 5
Agreement between the Government of Australia and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1991] ATS 49 Australia circa 1991 AustLII flag 10
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Treaty Notes [1990] ATS 45 Australia circa 1990 AustLII flag 6
Treaty Notes [1989] ATS 36 Australia circa 1989 AustLII flag 5
Agreement between Australia and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1988] ATS 21 Australia circa 1988 AustLII flag 8
Cook v Cook [1986] HCA 73; (1986) 162 CLR 376; (1986) 68 ALR 353; [1986] Aust Torts Reports 80-061; (1986) 4 MVR 161; (1986) 61 ALJR 25; (1986) 8 CA 73 High Court of Australia Australia - Commonwealth 2 Dec 1986 AustLII flag 300
Halliday v Nevill [1984] HCA 80; (1984) 155 CLR 1; (1984) 57 ALR 331; (1984) 59 ALJR 124; (1984) 13 A Crim R 250; (1984) 2 MVR 161; [1984] Aust Torts Reports 80-315 High Court of Australia Australia - Commonwealth 6 Dec 1984 AustLII flag 181
Convention between the Government of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1983] ATS 16 Australia circa 1983 AustLII flag 37
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 flag 2085
Convention between Australia and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income [1981] ATS 14 Australia circa 1981 AustLII flag 11
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 272
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 112
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd [1978] AC 141; [1977] 3 All ER 1048 United Kingdom circa 1977 LexisNexis / Westlaw flag 105
Agreement between Australia and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, and Protocol [1976] ATS 24 Australia circa 1976 AustLII flag 7
; Golder v United Kingdom (1975) 57 ILR 201 circa 1975 7
Vienna Convention on the Law of Treaties (1969) 1155 UNTS 331 International circa 1969 flag 562
FCT v Mitchum [1965] HCA 23; (1965) 113 CLR 401; [1966] ALR 29; 9 AITR 559; 13 ATD 497; 39 ALJR 23 High Court of Australia Australia - Commonwealth 30 Apr 1965 AustLII flag 39
Polites v Commonwealth [1945] HCA 3; (1945) 70 CLR 60; [1945] ALR 113; 12 ILR 208 High Court of Australia Australia - Commonwealth 10 Apr 1945 AustLII flag 212
Nathan v FCT [1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286 High Court of Australia Australia - Commonwealth 9 Aug 1918 AustLII flag 78

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