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"Developing a New Test of Fiscal Residence for Companies"    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
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
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
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		18
(2002) 27 Tax Notes International 225	(2002) 27 Tax Notes International 225	Tax Notes International	United States	circa 2002			1
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The"	(1998) 21 University of New South Wales Law Journal 436	University of New South Wales Law Journal	Australia	circa 1998	AustLII		2
Salomon v Salomon & Co Ltd	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1
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		73
John Hood and Co Ltd v Magee	(1918) 7 Tax Cas 327		United Kingdom	circa 1918			7
Unit Construction Co Ltd v Bullock	[1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712		United Kingdom	circa 1960	LexisNexis / Westlaw		29
Swedish Central Railway Co Ltd v Thompson	[1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385		United Kingdom	circa 1925	LexisNexis / Westlaw		22