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Bywater Investments Ltd v FCT     23

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Haworth v Revenue and Customs (Capital gains tax - treaty relief pursuant to the UK/Mauritius double taxation treaty)	[2024] UKUT 58	United Kingdom Upper Tribunal	United Kingdom	4 Mar 2024	BAILII
BHP Group Ltd v Impiombato	[2022] HCATrans 124	High Court of Australia	Australia - Commonwealth	9 Aug 2022	AustLII
Addy v FCT	[2021] HCA 34; (2021) 273 CLR 613; (2021) 394 ALR 214; (2021) 95 ALJR 911	High Court of Australia	Australia - Commonwealth	3 Nov 2021	AustLII		7
Pratten v R	[2021] NSWCCA 251	Supreme Court of New South Wales - Court of Criminal Appeal	Australia - New South Wales	25 Oct 2021	AustLII		7
Gould v Jordan (No 2)	[2021] FCA 1289	Federal Court of Australia	Australia - Commonwealth	22 Oct 2021	AustLII		5
HM Revenue and Customs v Development Securities Plc	[2020] EWCA Civ 1705	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2020	BAILII		2
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII		8
Gould v Jordan	[2020] FCA 1191	Federal Court of Australia	Australia - Commonwealth	19 Aug 2020	AustLII		3
Deputy Commissioner of Taxation v Huang	[2019] FCA 2122	Federal Court of Australia	Australia - Commonwealth	19 Dec 2019	AustLII		3
Jordan, Commissioner of Taxation v Second Commissioner of Taxation	[2019] FCA 1602	Federal Court of Australia	Australia - Commonwealth	27 Sep 2019	AustLII		3
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation	[2019] FCA 1027	Federal Court of Australia	Australia - Commonwealth	3 Jun 2019	AustLII		6
Gould and Tax Practitioners Board	[2019] AATA 1056	Administrative Appeals Tribunal	Australia	28 May 2019	AustLII		7
Commissioner of Taxation v BHP Billiton Ltd	[2019] FCAFC 4; 263 FCR 334	Federal Court of Australia	Australia - Commonwealth	29 Jan 2019	AustLII		5
Satyam Computer Services Ltd v Commissioner of Taxation	[2018] FCAFC 172; (2018) 362 ALR 589	Federal Court of Australia	Australia - Commonwealth	11 Oct 2018	AustLII		1
Bywater Investments Ltd and Commissioner of Taxation (Taxation)	[2018] AATA 5028	Administrative Appeals Tribunal	Australia	20 Jul 2018	AustLII		1
Emsden & Emsden	[2018] FamCA 136	Family Court of Australia	Australia	7 Mar 2018	AustLII
Atlantic Caravans Pty Ltd v Armstrong & Hinterland Outdoors Pty Ltd	[2018] NSWCATAP 52	New South Wales Civil and Administrative Tribunal - Appeal Panel	Australia - New South Wales	27 Feb 2018	AustLII		2
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR TR2018/5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
MWYS and Commissioner of Taxation (Taxation)	[2017] AATA 3037	Administrative Appeals Tribunal	Australia	22 Dec 2017	AustLII		2
South West Helicopters Pty Ltd v Stephenson	[2017] NSWCA 312; (2017) 327 FLR 110; (2017) 98 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	7 Dec 2017	AustLII		29
Keyzone Nominees Pty Ltd v Commissioner of State Revenue (Review and Regulation)	[2016] VCAT 1999	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Dec 2016	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Stability"	(2020) 44 Melbourne University Law Review 424	Davies, Jennifer	Australia	circa 2020	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bywater Investments Ltd v Commissioner of Taxation	[2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385	Federal Court of Australia	Australia - Commonwealth	11 Dec 2015	AustLII		6
Hua Wang Bank	[2014] ATC 20-480		Australia	circa 2014	IntelliConnect		1
Bywater; Unit Construction; Fundy Settlement v Canada	[2012] 1 SCR 520			circa 2012			4
FCT v SNF (Australia) Pty Ltd	[2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680	Federal Court of Australia	Australia - Commonwealth	1 Jun 2011	AustLII		75
Hertz Corporation v Friend	(2010) 559 US 77	United States Supreme Court	United States	circa 2010	Westlaw		3
Revenue and Customs Commissioners v Smallwood	[2010] BTC 637		United Kingdom	circa 2010			2
NBGM v Minister for Immigration and Multicultural Affairs	[2006] HCA 54; (2006) 231 CLR 52; (2006) 231 ALR 380; 81 ALJR 337; 93 ALD 43	High Court of Australia	Australia - Commonwealth	15 Nov 2006	AustLII		63
Minister for Immigration and Multicultural and Indigenous Affairs v QAAH of 2004	[2006] HCA 53; (2006) 231 CLR 1; (2006) 231 ALR 340; 92 ALD 513; 81 ALJR 304	High Court of Australia	Australia - Commonwealth	15 Nov 2006	AustLII		340
Wood v Holden	[2006] 1 WLR 1393		United Kingdom	circa 2006	LexisNexis / Westlaw		12
Povey v Qantas Airways Ltd	[2005] HCA 33; (2005) 223 CLR 189; (2005) 216 ALR 427; (2005) 79 ALJR 1215; [2005] Aust Torts Reports 81-802	High Court of Australia	Australia - Commonwealth	23 Jun 2005	AustLII		95
Wood v Inspector of Taxes	[2005] EWHC 547	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII		2
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
Great China Metal Industries Co Ltd v Malaysian International Shipping Corporation Berhad	[1998] HCA 65; (1998) 196 CLR 161; 158 ALR 1; 72 ALJR 1592	High Court of Australia	Australia - Commonwealth	22 Oct 1998	AustLII		74
[1997] Hca 4	[1997] HCA 4	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII		96
Applicant A v Minister for Immigration and Ethnic Affairs	(1997) 190 CLR 225		Australia - Commonwealth	circa 1997	Legal Online / Westlaw		13827
Untelrab Ltd v McGregor	[1996] STC (SCD) 1		United Kingdom	circa 1996			10
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue	[1995] 2 NZLR 357		New Zealand	circa 1995	LexisNexis		8
Little Olympian Each Ways Ltd, In re	[1994] 4 All ER 561; [1995] 1 WLR 560		United Kingdom	circa 1994	LexisNexis		43
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
Koowarta v Bjelke-Petersen	[1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625	High Court of Australia	Australia - Commonwealth	11 May 1982	AustLII		513
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income	[1981] ATS 5		Australia	circa 1981	AustLII		14
Macmine Pty Ltd v FCT	(1979) 24 ALR 217; (1979) 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133		Australia	circa 1979	LexisNexis AU		58
FCT v Patcorp Investments Ltd	[1976] HCA 67; (1976) 140 CLR 247; (1976) 10 ALR 407; (1976) 51 ALJR 40; (1976) 6 ATR 420	High Court of Australia	Australia - Commonwealth	17 Aug 1976	AustLII		84
Vienna Convention on the Law of Treaties	[1974] ATS 2		Australia	circa 1974	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		76
McClelland v FCT	[1970] HCA 39; (1970) 120 CLR 487; 2 ATR 21; (1970) 44 ALJR 422	High Court of Australia	Australia - Commonwealth	circa 1970	AustLII		80
Agreement between the Government of the Commonwealth 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 Capital Gains	[1968] ATS 9		Australia	circa 1968	AustLII		6
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		304
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
Bullock v Unit Construction Co Ltd	[1959] Ch 315	Court of Chancery	United Kingdom	circa 1959	LexisNexis / Westlaw		2
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 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
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		457
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
Peters' American Delicacy Co Ltd v Heath	[1939] HCA 2; (1939) 61 CLR 457; [1939] ALR 124	High Court of Australia	Australia - Commonwealth	9 Feb 1939	AustLII		169
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
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
Cesena Sulphur Co Ltd v Nicholson	[1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88	Court of Exchequer	United Kingdom	2 Feb 1876	CommonLII		44