North Australian Pastoral Company Ltd v Federal Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | [1946] HCA 17,1946-0619 HCA A |
Year | 1946 |
Date | 1946 |
Court | High Court |
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8 cases
- Rowdell Pty Ltd v Federal Commissioner of Taxation
- Waterloo Pastoral Company Ltd v Federal Commissioner of Taxation
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Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
...177; [1973] HCA 67. 50Bywater Investments (2015) 236 FCR 520 at 525–526 [11], 527–528 [15]–[17]. 51 (1940) 64 CLR 15; [1940] HCA 33. 52 (1946) 71 CLR 623; [1946] HCA 53 (1973) 129 CLR 177. 54Peters' American Delicacy Co Ltd v Heath (1939) 61 CLR 457 at 480–482 per Latham CJ; [1939] HCA 2. 5......
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Trevor Smallwood and Mary Caroline Smallwood Trustees of the Trevor Smallwood Trust
Trevor Smallwood Settlor of the Trevor Smallwood Trust v Her Majesty's Revenue & Customs, SPC 00669
...courts have also taken certain other factors into account when determining the place of CM&C. In North Australian Pastoral Co Ltd v FCT (1946) 71 CLR 623, the taxpayer company was regarded as a resident of the Northern Territory where the actual business operations were notwithstanding that......
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