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TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Project Blue Sky Inc v Australian Broadcasting Authority	[1998] HCA 28; (1998) 194 CLR 355; (1998) 153 ALR 490; (1998) 72 ALJR 841; (1998) 8 Leg Rep 41	High Court of Australia	Australia - Commonwealth	circa 1998	AustLII		2572
Commissioner of Taxation v Lamesa Holdings BV	[1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589	Federal Court of Australia	Australia - Commonwealth	20 Aug 1997	AustLII		20
Lamesa Holdings BV v Commissioner of Taxation (Cth)	(1997) 35 ATR 239		Australia	circa 1997	Legal Online / Westlaw		10
Turner v Official Trustee in Bankruptcy	[1996] FCA 1074; (1996) 71 FCR 418	Federal Court of Australia	Australia - Commonwealth	9 Dec 1996	AustLII		20
[1996] 1 All Er 906	[1996] 1 All ER 906		United Kingdom	circa 1996	LexisNexis		2
Saraswati v R	[1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183	High Court of Australia	Australia - Commonwealth	5 Jun 1991	AustLII		653
Mayne Nickless Ltd v FCT	(1991) 22 ATR 198		Australia	circa 1991	Legal Online / Westlaw		6
Thiel v FCT	[1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516	High Court of Australia	Australia - Commonwealth	22 Aug 1990	AustLII		130
Coltman v Bibby Tankers Ltd	[1988] AC 276; [1987] 3 All ER 1068; [1987] 3 WLR 1181; (1988) 85 LSG 36; [1988] FTLR 217; [1988] ICR 67; [1988] 1 Lloyds Rep 109		United Kingdom	circa 1988	LexisNexis / Westlaw		9
Australian Guarantee Corporation Ltd v Ross	[1983] VicRp 92; [1983] 2 VR 319		Australia - Victoria	16 Dec 1982	AustLII		8
Aktiebolaget Volvo v Commissioner of Taxation (Cth)	(1978) 36 FLR 334; (1978) 8 ATR 747		Australia	circa 1978	Legal Online / Westlaw		9
FCT v Sherritt Gordon Mines Ltd	[1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772	High Court of Australia	Australia - Commonwealth	20 Sep 1977	AustLII		35
Sherritt Gordon Mines Ltd v FCT	[1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344		Australia - Victoria	29 Jun 1976	AustLII		102
Maxsujur Pty Ltd v Asimus	[1976] 2 NSWLR 96		Australia - New South Wales	circa 1976	LexisNexis AU		15
Associated Minerals Consolidated Ltd v Wyong Shire Council	(1974) 4 ALR 353; (1974) 48 ALJR 464		Australia	circa 1974	LexisNexis AU		27
Fonteio v Morando Bros Pty Ltd	[1971] VicRp 81; [1971] VR 658; (1970) 26 LGRA 194		Australia - Victoria	30 Oct 1970	AustLII		13
Thorn-L & M Appliances Pty Ltd v Claudianos	[1970] Qd R 141		Australia - Queensland	circa 1970	LexisNexis AU		3
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Bennett v Griffin Finance	[1967] 1 All ER 515		United Kingdom	circa 1967	LexisNexis		2
Kingsley v Sterling Industrial Securities Ltd	[1966] 2 All ER 414		United Kingdom	circa 1966	LexisNexis		3
Patten v Thomas Motors Pty Ltd	[1965] NSWR 1457; (1965) 66 SR (NSW) 458		Australia - New South Wales	circa 1965			10
Stoneleigh Finance Ltd v Phillips	[1965] 2 QB 537; [1965] 1 All ER 513		United Kingdom	circa 1965	LexisNexis / Westlaw		34
Kay's Leasing Corporation Pty Ltd v Fletcher	[1964] HCA 79; (1964) 116 CLR 124; [1965] ALR 673; (1964) 38 ALJR 335	High Court of Australia	Australia - Commonwealth	17 Dec 1964	AustLII		76
North Cen-tral Wagon Finance Co Ltd v Brailsford	[1962] 1 All ER 502; [1962] 1 WLR 1288		United Kingdom	circa 1962	LexisNexis		6
Pty Ltd v Southern Aerial Super Service Pty Ltd	[1961] HCA 53; (1961) 106 CLR 477; [1962] ALR 184; (1961) 35 ALJR 206	High Court of Australia	Australia - Commonwealth	21 Aug 1961	AustLII		29
Butler v Attorney-General (Vic)	[1961] HCA 32; (1961) 106 CLR 268; [1961] ALR 650; 35 ALJR 87	High Court of Australia	Australia - Commonwealth	2 Jun 1961	AustLII		245
Butterworth v Kingsway Motors Ltd	[1954] 1 WLR 1286		United Kingdom	circa 1954	LexisNexis / Westlaw		10
Butterworth v Kingsway Motors Ltd	[1954] 2 All ER 694		United Kingdom	circa 1954	LexisNexis		10
R v RW Proffitt Ld	[1954] 2 QB 35		United Kingdom	circa 1954	LexisNexis / Westlaw		3
Polsky v S & A Services	[1951] 1 All ER 185		United Kingdom	circa 1951	LexisNexis		11
Warman v Southern Counties Car Finance Corporation Ltd	[1949] 2 KB 576; [1949] 1 All ER 711		United Kingdom	circa 1949	LexisNexis / Westlaw		23
Mercantile Union Guarantee Corporation Ltd v Wheatley	[1938] 1 KB 490		United Kingdom	circa 1938	LexisNexis / Westlaw		6
Price v Parsons	[1936] HCA 5; (1936) 54 CLR 332; [1936] ALR 115; 8 ABC 252	High Court of Australia	Australia - Commonwealth	13 Feb 1936	AustLII		21
Karflex Ltd v Poole	[1933] 2 KB 251		United Kingdom	circa 1933	LexisNexis / Westlaw		11
Wigmore & Co Ltd v Rundle	[1930] HCA 27; (1930) 44 CLR 222; 36 ALR 359	High Court of Australia	Australia - Commonwealth	11 Sep 1930	AustLII		10
Australian Guarantee Corporation Ltd v Balding	[1930] HCA 10; (1930) 43 CLR 140; 36 ALR 169; 2 ABC 93	High Court of Australia	Australia - Commonwealth	14 Apr 1930	AustLII		48
Bank Officials' Association (South Australian Branch) v Savings Bank of South Australia	[1923] HCA 25; (1923) 32 CLR 276; 29 ALR 269	High Court of Australia	Australia - Commonwealth	6 Jun 1923	AustLII		49
Lukey v Edmunds	[1916] ArgusLawRp 28; (1916) 21 CLR 336; 22 ALR 149	Argus Law Reports	Australia	11 Apr 1916	AustLII		17
Goodwin v Phillips	[1908] HCA 55; (1908) 7 CLR 1	High Court of Australia	Australia - Commonwealth	3 Sep 1908	AustLII		332
Helby v Matthews	[1895] UKLawRpAC 30; [1895] AC 471		United Kingdom	30 May 1895	CommonLII		64
McEntire v Crossley Bros Ltd	[1895-9] All ER 829		United Kingdom	circa 1895	LexisNexis		5
London Displays Co NV v Commissioner of Internal Revenue	46 Tax Cas 511		United Kingdom	circa 1923			2