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TR 2007/13 - Income tax: application of the transferor trust and controlled foreign Co measures where property or services are transferred to a non-resident Co in which a non-resident trustee has a direct or indirect ownership interest

[2007] ATOTR 13

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Foreign Income) Bill 1990 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Max Factor & Co Inc v FCT	[1971] HCA 36; 124 CLR 353; (1971) 2 ATR 420; 45 ALJR 441	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		24
Davies v Perpetual Trustees Executors and Agency Co of Tasmania Ltd	[1935] HCA 26; (1935) 52 CLR 604	High Court of Australia	Australia - Commonwealth	3 May 1935	AustLII		9
Williams v Papworth	[1900] UKLawRpAC 43; [1900] AC 563		United Kingdom	21 Jul 1900	CommonLII		25
13 Tax Cas 41	13 Tax Cas 41		United Kingdom	circa 1935			2

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