Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Judge | French CJ,Kiefel,Bell,Nettle JJ,Gordon J |
| Judgment Date | 16 November 2016 |
| Neutral Citation | [2016] HCA 45 |
| Docket Number | S134/2016 & S135/2016 |
| Court | High Court |
| Date | 16 November 2016 |
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11 cases
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Commissioners for HM Revenue and Customs v Development Securities Plc and Others
...(1906) 5 TC 198, and covering various other cases through to the Australian case of Bywater Investments Ltd v Commissioner of Taxation [2016] HCA 45. Usefully, Lord Newey then provided a summary of what he considered the key points from the authorities: The overarching principle is that a c......
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GEOFFREY RICHARD HAWORTH, IAN FRANCIS LENAGAN, SG KLEINWORT HAMBROS TRUST COMPANY (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2024] UKUT 00058 (TCC)
...We should add that Mr Stone also relied on a decision of the High Court of Australia in Bywater Investments v Commissioner of Taxation [2016] HCA 45. He did not place great emphasis on the decision and in our view it does not add anything to his detailed submissions on Wood v Holden and The......
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Commissioner of Taxation v Pike
...FCR 424 Burton v Federal Commissioner of Taxation [2019] FCAFC 141; 271 FCR 548 Bywater Investments Limited v Commissioner of Taxation [2016] HCA 45; 260 CLR 169 Commissioner of Taxation v Addy [2020] FCAFC 135 Commissioner of Taxation v Scone Race Club Limited [2019] FCAFC 225; 374 ALR 189......
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Haworth and Others v R & C Commissioners
...We should add that Mr Stone also relied on a decision of the High Court of Australia in Bywater Investments v Commissioner of Taxation [2016] HCA 45. He did not place great emphasis on the decision and in our view it does not add anything to his detailed submissions on Wood v Holden and Sma......
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5 firm's commentaries
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Budget 2020-21: tax measures
...amend the corporate residency test in response to the High Court’s decision in Bywater Investments Ltd v Federal Commissioner of Taxation [2016] HCA 45. The amendment will ensure that a company incorporated in a foreign jurisdiction is an Australian tax resident if it has a “significant eco......
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Tax residence of foreign companies in light of Bywater
...High Court decision in Bywater Investments Limited & Ors v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation [2016] HCA 45. Section 6(1) of the Income Tax Assessment Act 1936 provides that a company is resident in Australia if it is incorporated in Australia or, ......
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Proposed changes to Investment Manager Regime and Attribution Managed Investment Trust taxation rules
...relevance of this clarification is made more significant given recent case law (Bywater Investments Limited v Commissioner of Taxation [2016] HCA 45; 2016 ATC 20-589 and the Australian Taxation Office draft ruling, TR 2017/D2, which raised potential issues of Australian tax residence for le......
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Wider tax exposure for foreign entities with Australian operations
...High Court decision in Bywater Investments Limited & Ors V Commissioner Of Taxation; Hua Wang Bank Berhad V Commissioner Of Taxation [2016] HCA 45 (Bywater), answering this question may not be so In Bywater the High Court dismissed the appeals of the four foreign companies (the appellan......
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