Mcdermott Industries (Aust) Pty Ltd v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2005-0429 FCA D,2004-0813 FCA B |
| Date | 2004 |
| Year | 2004 |
| Court | Federal Court |
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8 cases
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Commissioner of Taxation v Addy
...McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 McDermott Industries (Aust) Pty Ltd v Federal Commissioner of Taxation (2005) 142 FCR 134 Metropolitan Gas Co v Federal Commissioner of Taxation (1932) 47 CLR 621 Minister for Immigration and Border Protection v SZMTA (2019) 264 ......
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Burton v Commissioner of Taxation
...James Prebble Pty Ltd v Commissioner of Taxation (2003) 131 FCR 130 McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134 Mutual Life and Citizens’ Assurance Co Ltd v Commissioner of Taxation (1959) 100 CLR 537 Project Blue Sky Inc v Australian Broadcasting Autho......
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Virgin Holdings SA v Commissioner of Taxation
...Kinsella v Revenue Commissioners [2007] IEHC 250; (2007) 10 ITLR 63 McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134 Resch v Federal Commissioner of Taxation (1942) 66 CLR 198 South Australia v Commonwealth (1992) 174 CLR 235 Thiel v Federal Commissioner of ......
- Russell v Commissioner of Taxation
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1 firm's commentaries
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Taxman's Grab For More Tax From Non-Residents With 100% Offtake Agreements
...Australia - and the ATO's main justification for its current position is McDermott Industries (Aus) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134. The case considered the PE provisions of the Australia/Singapore Double Tax Agreement ("ASDTA") which contained a deeming provision. Thi......
1 books & journal articles
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TAX STABILITY.
...Bywater Investments (n 19) 228-9 [168]-[169] (Gordon J). (70) See, eg, McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134, 144 [42] (Hill, Sundberg and Stone (71) See David Marks, 'Tax Treaties: How to Read Them' (December 2018) 53(6) Taxation in Australia 314......