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Unisys Corporation v FCT     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TR 2007/11 - Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia	[2007] ATOTR 11	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions	[2007] ATOTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/10 - Income tax: the treatment of shipping and aircraft leasing profits of United States and United Kingdom enterprises under the deemed substantial equipment permanent establishment provision of the respective Taxation Conventions	[2007] ATOTR TR2007/10	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2007/11 - Income tax: withholding tax and related implications for a non-resident head lessor or hire-purchase provider of substantial equipment where the equipment is obtained by another non-resident entity that subleases, subprovides or leases it for use in Australia	[2007] ATOTR TR2007/11	Australian Taxation Office	Australia - Commonwealth	circa 2007	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2003/4 - Income tax: boat hire arrangements	[2003] ATOTR TR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?	[2002] ATOTR TR2002/5	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Lamesa Holdings BV	(1997) 77 FCR 597	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		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		1954
GRE Insurance Ltd v Commissioner of Taxation	(1992) 34 FCR 160; 23 ATR 88	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		11
Inland Revenue Commissioners v Hang Seng Bank Ltd	[1991] 1 AC 306		United Kingdom	circa 1991	LexisNexis / Westlaw		64
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		130
CMI Services Pty Ltd v FCT	(1990) 94 CLR 153		Australia - Commonwealth	circa 1990	Legal Online / Westlaw		1
RAC Insurance Pty Ltd v Commissioner of Taxation (Cth)	(1990) 95 ALR 515; (1990) 21 ATR 709		Australia	circa 1990	LexisNexis AU		4
Re Bolton; Ex parte Beane	[1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90	High Court of Australia	Australia - Commonwealth	9 Apr 1987	AustLII		722
Sun Life Assurance Co of Canada v Pearson	(1986) 59 Tax Cas 250		United Kingdom	circa 1986			2
Chamber of Manufacturers Insurance Ltd v FCT	(1984) 2 FCR 455; 15 ATR 599	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		23
Commonwealth v Tasmania	[1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266	High Court of Australia	Australia - Commonwealth	1 Jul 1983	AustLII		960
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
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		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		110
Quazi v Quazi	[1980] AC 744; [1979] 3 All ER 897; [1979] 3 WLR 833		United Kingdom	circa 1980	LexisNexis / Westlaw		77
American Leaf Blending Co Sdn Bhd v Director-General of Inland Revenue	[1979] AC 676; 684 PC 27		United Kingdom	circa 1979	LexisNexis / Westlaw		42
London Australia Investment Co Ltd v FCT	[1977] HCA 50; (1977) 138 CLR 106; 15 ALR 203; (1977) 7 ATR 757; 51 ALJR 831	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		131
James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd	[1978] AC 141; [1977] 3 All ER 1048		United Kingdom	circa 1977	LexisNexis / Westlaw		104
R v Chief Immigration Officer, ex parte Bibi	[1976] 3 All ER 843; [1976] 1 WLR 979		United Kingdom	circa 1976	LexisNexis		41
SIR v Downing	1975 4 SA 518		South Africa	circa 1975	LexisNexis		4
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		76
Minister of National Revenue v Tara Exploration and Development Co Ltd	(1972) 28 DLR (3d) 135		Canada	circa 1972			4
Donroy Ltd v United States	301 F2d 200	United States Court of Appeals, Ninth Circuit	United States	2 Apr 1962	WorldLII		5
Australasian Catholic Assurance Co Ltd v FCT	[1959] HCA 26; (1959) 100 CLR 502; 11 ATD 577; 33 ALJR 94	High Court of Australia	Australia - Commonwealth	28 May 1959	AustLII		33
Producers' and Citizens' Co-operative Assurance Co Ltd v FCT	[1956] HCA 36; 95 CLR 26; 11 ATD 86	High Court of Australia	Australia - Commonwealth	20 Jul 1956	AustLII		11
Colonial Mutual Life Assurance Society Ltd v FCT	[1946] HCA 60; (1946) 73 CLR 604; [1946] ALR 553; 8 ATD 137	High Court of Australia	Australia - Commonwealth	25 Nov 1946	AustLII		77
FCT v United Aircraft Corporation	[1943] HCA 50; (1943) 68 CLR 525; [1944] ALR 23; (1943) 7 ATD 318; 2 AITR 458	High Court of Australia	Australia - Commonwealth	6 Dec 1943	AustLII		95
Tariff Reinsurances Ltd v Commissioner of Taxes (Vic)	[1938] HCA 21; (1938) 59 CLR 194; [1938] ALR 186	High Court of Australia	Australia - Commonwealth	4 Apr 1938	AustLII		32
Premier Automatic Ticket Issuers Ltd v FCT	[1933] HCA 51; (1933) 50 CLR 268; [1934] ALR 109; 2 ATD 383	High Court of Australia	Australia - Commonwealth	7 Nov 1933	AustLII		70
Stag Line Ltd v Foscolo, Mango & Co Ltd	[1931] 2 KB 48; [1932] AC 328; (1931) 41 Lloyds Rep 165		United Kingdom	circa 1931	LexisNexis / Westlaw		87
Public Officer of the Studebaker Corporation of Australasia Ltd (As Agent for the Studebaker Corporation of America) v Commissioner of Taxation (NSW)	[1921] HCA 13; (1921) 29 CLR 225; 27 ALR 306	High Court of Australia	Australia - Commonwealth	18 Apr 1921	AustLII		19
Employers' Mutual Indemnity Association Ltd v Commissioner of Taxation (Cth)	103 ALR 17; 22 ATR 584		Australia	circa 1921	LexisNexis AU		1
No 630 v MNR	59 DTC 300		Canada	circa 1921			2
Firestand Tyre & Rubber Co Ltd v Lewellin	37 Tax Cas 111		United Kingdom	circa 1921			3