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Cesena Sulphur Co Ltd v Nicholson     44

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hart v Commissioner of State Revenue (Review and Regulation)	[2020] VCAT 68	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Jan 2020	AustLII
Zmijarevic v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1162	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Aug 2019	AustLII
Austin v Commissioner of Police	[2018] QDC 41	District Court of Queensland	Australia - Queensland	22 Mar 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR TR2018/5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
TR 2018/5 - Income tax: central management and control test of residency	[2018] ATOTR 5	Australian Taxation Office	Australia - Commonwealth	circa 2018	AustLII
Elizabeth Marsh v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Other)	[2017] UKFTT 320	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2017	BAILII
Bywater Investments Ltd v FCT	[2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59	High Court of Australia	Australia - Commonwealth	16 Nov 2016	AustLII		23
Bywater Investments Ltd v Commissioner of Taxation; Hua Wang Bank Berhad v Commissioner of Taxation	[2016] HCATrans 184	High Court of Australia	Australia - Commonwealth	25 Aug 2016	AustLII
AB LLC and BD Holdings LLC v Commissioner of the South African Revenue Services (13276)	[2015] ZATC 2	South Africa Tax Court	South Africa	15 May 2015	SAFLII
Hua Wang Bank Berhad v Commissioner of Taxation	[2014] FCA 1392; (2014) 100 ATR 244	Federal Court of Australia	Australia - Commonwealth	19 Dec 2014	AustLII		22
Subramaniam v Mental Health Review Tribunal	[2012] NSWSC 918; (2012) 268 FLR 243; (2012) 83 NSWLR 171	Supreme Court of New South Wales	Australia - New South Wales	17 Aug 2012	AustLII		5
Revenue & Customs	[2011] UKFTT 340	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2011	BAILII
Advance Earthmovers Pty Ltd v Fubew Pty Ltd	[2009] NSWCA 337	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Oct 2009	AustLII		6
News Datacom Ltd & News Data Security Products Ltd v Revenue & Customs	[2006] UKSPC SPC00561	United Kingdom Special Commissioners of Income Tax	United Kingdom	6 Sep 2006	BAILII
Wood v Holden	[2005] EWHC 547 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Apr 2005	BAILII		8
R v HM Inspector of Taxes	[2004] UKSC SPC00422	United Kingdom Supreme Court	United Kingdom	18 May 2004	BAILII
[2002] Hkcfi 804 (30 July 2002)	[2002] HKCFI 804	Hong Kong Court of First Instance	Hong Kong	30 Jul 2002	HKLII
[2002] Hkcfi 702 (27 June 2002)	[2002] HKCFI 702	Hong Kong Court of First Instance	Hong Kong	27 Jun 2002	HKLII
Dvorani and Secretary, Department of Immigration and Multicultural Affairs	[2000] AATA 187	Administrative Appeals Tribunal	Australia	10 Mar 2000	AustLII
Buric v Transfield PBM Pty Ltd	[1992] NTSC 111; (1992) 112 FLR 189; (1992) 17 MVR 234	Supreme Court of the Northern Territory	Australia - Northern Territory	24 Dec 1992	AustLII		5
[1988] Hkca 141 (27 May 1988)	[1988] HKCA 141	Hong Kong Court of Appeal	Hong Kong	27 May 1988	HKLII
v vRNM Subbayya Chettiar v Commissioner of Income-Tax, Madras	[1950] INSC 44; [1950] SCR 961; AIR 1951 SC 101	Supreme Court of India	India	21 Dec 1950	LIIofIndia		2
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII		199
North Australian Pastoral Co Ltd v FCT	[1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121	High Court of Australia	Australia - Commonwealth	19 Jun 1946	AustLII		27
Koitaki Para Rubber Estates Ltd v FCT	[1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303	High Court of Australia	Australia - Commonwealth	26 Nov 1940	AustLII		22
Co - Shares	[1926] ArgusLawRpCN 12; (1926) 32 ALR (CN) 14	Argus Law Reports, Current Notes	Australia	26 Oct 1926	AustLII
Circular Sawmilling Co Ltd v Deputy Commissioner of Taxes	20 Tas LR 8		Australia - Tasmania	4 Nov 1924	AustLII
De Beers Consolidated Mines, Ltd v Howe	[1907] UKHL 626	House of Lords	United Kingdom	30 Jul 1907	BAILII
De Beers Consolidated Mines Ltd v Howe	[1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612		United Kingdom	8 Jun 1905	CommonLII		73
Goerz & Co v Bell	[1904] UKLawRpKQB 60; (1904) 2 KB 136		United Kingdom	11 Mar 1904	CommonLII		5
Attorney-General v the Jewish Colonization Association	[1900] UKLawRpKQB 94; (1901) 1 KB 123; (1900) 2 QB 556		United Kingdom	19 May 1900	CommonLII		8
Wingate & Co v Inland Revenue	[1897] ScotLR 34_699		United Kingdom - Scotland	16 Jun 1897	BAILII
Bartholomay Brewing Co (Of Rochester) Ltd v Wyatt; Nobel Dynamite Trust Co Ltd v Wyatt	[1893] UKLawRpKQB 147; [1893] 2 QB 499		United Kingdom	26 Oct 1893	CommonLII		6
London Bank of Mexico and South America Ltd v Apthorpe	[1891] UKLawRpKQB 9; (1891) 1 QB 383		United Kingdom	23 Jan 1891	CommonLII		2
Holburd v Burwood Extended Coal Mining Co	[1890] NSWLawRp 69; 11 LR (NSW) 365; 7 WN (NSW) 70	Supreme Court of New South Wales	Australia - New South Wales	29 Aug 1890	AustLII
Lord Advocate v Laidlay's Trustees	[1889] ScotLR 26_738		United Kingdom - Scotland	12 Jul 1889	BAILII
Colquhoun v Brooks	[1889] UKLawRpAC 43; [1888] UKLawRpKQB 81; (1889) 14 AC 493; (1888) 21 QBD 52	Queen's Bench	United Kingdom	30 Apr 1888	CommonLII		118
Colquhoun v Brooks	[1887] UKLawRpKQB 150; (1887) 19 QBD 400	Queen's Bench	United Kingdom	22 Jul 1887	CommonLII		32
Bank of Toronto v Lambe	[1887] UKLawRpAC 25; (1887) 12 AC 575		United Kingdom	9 Jul 1887	CommonLII		52

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Jurisdiction To Tax And The Case For Threshold Reform"	[2005] JlATaxTA 14	Sadiq, Kerrie	Australia	circa 2005	AustLII
"Still a Problem Child: Central Management and Control after RITA"	[2005] RevenueLawJl 7	Dirkis, Michael	Australia	circa 2005	AustLII
"Developments in Cross-Border Insolvency Practice in United Kingdom"	(2002) 14 (2) Bond Law Review 347	Omar, Paul	Australia	circa 2002	AustLII
"The New Zealand Definition of 'Residence' for Individuals: Lessons for Australia in a 'Global' Environment"	(2001) 4 Journal of Australian Taxation 40	Alley, Clinton; Bentley, Duncan; James, Simon	Australia	circa 2001	AustLII
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'"	(1997) 9 Bond Law Review 35	Wills, Michelle	Australia	circa 1997	AustLII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Attorney General v Alexander	[1874] UKLawRpExch 41; LR 10 Exch 20	Court of Exchequer	United Kingdom	20 Nov 1874	CommonLII		9
Keynsham Blue Lias Lime Co (Ltd) v Baker	[1863] EngR 1019; 2 H & C 729; 33 LJEx 41; 159 ER 302	Court of Exchequer	United Kingdom	circa 1863	CommonLII		6
In Re Brown v The London and North Western Railway Co	[1863] EngR 745; 4 B & S 326; 122 ER 481; 32 LJQB 318	Kings Bench	United Kingdom	circa 1863	CommonLII		11
Adams v The Great Western Railway Co	[1861] EngR 143; (1861) 6 H & N 404; 158 ER 166; 30 LJEx 124	Court of Exchequer	United Kingdom	circa 1861	CommonLII		3
Sulley v The Attorney General	[1860] EngR 747; 5 H & N 711; 29 LJEx 464; 157 ER 1364	Court of Exchequer	United Kingdom	circa 1860	CommonLII		22
Taylor v The Crowland Gas and Coke Co	[1855] EngR 344; 11 Exch 1; 156 ER 720; 24 LJEx 233	Court of Exchequer	United Kingdom	circa 1855	CommonLII		36
Kilkenny and Great Southern and Western Railway Co	[1851] EngR 180; 6 Exch 81; 155 ER 462; 20 LJEx 141	Court of Exchequer	United Kingdom	circa 1851	CommonLII		4
Aberystwith Pier Co v Cooper	35 LJQB 44; 13 LT 273		United Kingdom				5
Shiels v GN Ry	30 LJQB 331		United Kingdom				5
7 QB 203	7 QB 203		United Kingdom		LexisNexis / Westlaw		1