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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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