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TR 2014/3 - Income tax: satisfying the 'carrying on a business at or through a permanent establishment' requirement in section 23AH of the Income Tax Assessment Act 1936 where a Co is taken to have a permanent establishment (PE) in relation to substantial equipment    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Income and Fringe Benefits and the Prevention of Fiscal Evasion	[2010] ATS 10		Australia	circa 2010	AustLII		6
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		8
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation	[2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		38
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		21
IW v City of Perth (People Living with AIDs case)	[1997] HCA 30; (1997) 191 CLR 1; (1997) 146 ALR 696; (1997) 94 LGERA 224; (1997) 71 ALJR 943; [1997] EOC 92-892; (1997) 13 Leg Rep 12	High Court of Australia	Australia - Commonwealth	31 Jul 1997	AustLII		852
Agreement between the Government of Australia and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income	[1997] ATS 23		Australia	circa 1997	AustLII		3
East Finchley Pty Ltd v FCT	[1989] FCA 481; 90 ALR 457; (1989) 20 ATR 1623; 19 ALD 85	Federal Court of Australia	Australia - Commonwealth	24 Nov 1989	AustLII		77
FCT v Comber	[1986] FCA 92; (1986) 10 FCR 88; (1986) 64 ALR 451; 17 ATR 413	Federal Court of Australia	Australia - Commonwealth	27 Mar 1986	AustLII		101
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		37
Treaty Notes	[1969] ATS 14		Australia	circa 1969	AustLII		13
(1936) 448 Itr 1936	(1936) 448 ITR 1936			circa 1936			2
Ex parte Walton; In re Levy	[1881] UKLawRpCh 160; (1881) 17 Ch D 746	Court of Chancery	United Kingdom	26 May 1881	CommonLII		115