TD 2011/1 - Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?
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Australian Taxation Office
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Australia - Commonwealth
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circa 2011
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AustLII
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TD 2011/1 - Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?
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Australian Taxation Office
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Australia - Commonwealth
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circa 2011
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AustLII
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R (Jimenez) v First-tier Tribunal (Tax Chamber)
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[2019] EWCA Civ 51; [2019] 1 WLR 2956
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England and Wales Court of Appeal - Civil Division
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United Kingdom - England and Wales
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31 Jan 2019
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BAILII
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8
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Charman v HMRC
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[2018] UKFTT 765
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First-tier Tribunal (Health Education and Social Care Chamber)
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United Kingdom
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20 Dec 2018
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BAILII
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5
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Vodafone International Holdings b v v Union of India & Anr
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[2012] INSC 60
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Supreme Court of India
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India
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20 Jan 2012
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LIIofIndia
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Grant (as liquidators of Ormiston Rise Ltd (in rec and in liq)) v Arena Alceon NZ Credit Partners LLC
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[2023] NZHC 3048; [2023] NZCCLR 16
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High Court of New Zealand
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New Zealand
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31 Oct 2023
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NZLII
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1
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Brown v New Zealand Basing Ltd
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[2017] NZSC 139; [2018] 1 NZLR 245
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Supreme Court of New Zealand
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New Zealand
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13 Sep 2017
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NZLII
|
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21
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McGougan v DePuy International Ltd
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[2016] NZHC 2511; [2017] 2 NZLR 119
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High Court of New Zealand
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New Zealand
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20 Oct 2016
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NZLII
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3
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Ludgater Holdings Ltd v Gerling Australia Insurance Co Pty Ltd
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[2008] NZHC 614; [2008] 3 NZLR 685; [2008] NZCCLR 40
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High Court of New Zealand
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New Zealand
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2 May 2008
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NZLII
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2
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