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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9 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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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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Development Securities Plc and Others
...in reality CMC is exercised by a different body in Country A.1414See, for example, Bywater Investments Ltd v Commissioner of Taxation [2016] HCA 45, in particular at [12], [27] and [28] (Bywater Investments). The place of central management and control is the place of paramount authority.15......
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Gould v Jordan (No 2)
...Investments Ltd v Commissioner of Taxation [2015] FCAFC 176; (2015) 236 FCR 520 Bywater Investments Ltd v Commissioner of Taxation [2016] HCA 45; (2016) 260 CLR 169 Chakravarti v Advertiser Newspapers Ltd [1998] HCA 37; (1998) 193 CLR 519 Cook v Alexander [1974] 1 QB 279 Cornwell v Channel ......
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5 firm's commentaries
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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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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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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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