Lamesa Holdings Bv v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Judgment Date | 1997 |
| Neutral Citation | 1997-0304 FCA B |
| Date | 1997 |
| Court | Federal Court |
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4 cases
- Deutsche Asia Pacific Finance Inc. v Commissioner of Taxation (No. 2)
- Shell Petroleum Company Ltd v Commissioner of Taxation
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Commissioner, South African Revenue Service v Van Kets
...would be meaningless and would serve no purpose. This view is E substantially based on the Australian court case of Lamesa Holdings BV 1997 35 ATR 239, 97 ATC 4229 in which it was held that tax treaties by their nature are unlike other international agreements because they also confer right......
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Commissioner, South African Revenue Service v Van Kets
...would be meaningless and would serve no purpose. This view is E substantially based on the Australian court case of Lamesa Holdings BV 1997 35 ATR 239, 97 ATC 4229 in which it was held that tax treaties by their nature are unlike other international agreements because they also confer right......
2 books & journal articles
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Tax Treaties, the Income Tax Act and the Constitution: Trump or Reconcile?
...the taxmeanings of such terms.93However, the court not only considered the86Tradehold (note 4) para 17.87Olivier et al, (note 20) 305.881997 35 ATR 239, 97 ATC 4229.89Ibid.90Tradehold (note 4) para 17.91De Koker et al, (note 8).92Brincker in De Koker et al, (note 8).93Article 3(2) reads:(20......
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General Anti-Avoidance Rules and Tax Treaties: A South African Perspective
...Ink 2011) 318.110See Olivier & Honiball, (Siber Ink 2011) 305. This view is largely based on the Australiancase Lamesa Holdings BV 1997 35 ATR 239, 97 ATC 4229 where it was held that a tax treaty,once enacted as part of domestic law, automatically overrides domestic law.111Article 25(1) of ......