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"Custody Control and Offshore Affiliates"   flag 

(1993) 9 Queensland University of Technology Law Journal 111
Bateman, Margaret
Queensland University of Technology Law Journal
Australia - Queensland

Legislation Cited

Legislation Name Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)
Income Tax Assessment Act 1936 (Cth)
Australian Securities Commission Act 1989 (Cth) s128
Trade Practices Act 1974 (Cth) s155

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Inbound Section482 Information/Disclosure" [1990] Tax Notes International 69 Tax Notes International United States circa 1990 flag 1
John Merko v The Minister of National Revenue (1990) 90 DTC 6643 Canada circa 1990 flag 4
Flying Tigers Oil Co Inc v Commissioner (1989) 92 Tax Cas 82 United Kingdom circa 1989 flag 1
Slaughter v Heckler 775 F2d 300 United States Court of Appeals, Fifth Circuit United States 11 Oct 1985 WorldLII flag 4
Marc Rich Co Ag Marc Rich Co Ag v United States 707 F2d 663 United States Court of Appeals, Second Circuit United States 27 Jun 1983 WorldLII flag 22
United States v First National Bank of Chicago 699 F2d 341 United States Court of Appeals, Seventh Circuit United States 1 Mar 1983 WorldLII flag 15
Rochfort v Trade Practices Commission [1982] HCA 66; (1982) 153 CLR 134; (1982) 43 ALR 659; (1983) 57 ALJR 31; [1982] ATPR 40-322; 2 TPR 171 High Court of Australia Australia - Commonwealth 18 Nov 1982 AustLII flag 122
Grand Jury Proceedings United States v R Field 532 F2d 404 United States Court of Appeals, Fifth Circuit United States 13 May 1976 WorldLII flag 19
Registrar of Titles (WA) v Franzon [1975] HCA 41; (1975) 132 CLR 611; 7 ALR 383; (1976) 50 ALJR 4 High Court of Australia Australia - Commonwealth 9 Oct 1975 AustLII flag 214
United States v First National City Bank 396 F2d 897 United States Court of Appeals, Second Circuit United States 26 Jun 1968 WorldLII flag 21
First National City Bank of New York v Internal Revenue Service 271 F2d 616 United States Court of Appeals, Second Circuit United States 8 Jun 1959 WorldLII flag 28
Societe Internationale v Rogers 357 US 197; 2 L Ed 2d 1255; 78 SCt 1087 United States Supreme Court United States 16 Jun 1958 WorldLII flag 261
Koop v Bebb [1951] HCA 77; (1951) 84 CLR 629; [1952] ALR 37 High Court of Australia Australia - Commonwealth 20 Dec 1951 AustLII flag 114
Pugh v Pugh [1951] 2 All ER 680 United Kingdom circa 1951 LexisNexis flag 2
Bank of New South Wales v Commonwealth [1948] HCA 7; (1948) 76 CLR 1 High Court of Australia Australia - Commonwealth 11 Aug 1948 AustLII flag 756
Chicago & Southern Air Lines, Inc v Waterman Steamship Corporation 333 US 103; 92 L Ed 568; 68 SCt 431 United States Supreme Court United States 13 Apr 1948 WorldLII flag 280
(1947) 72 FSupp 1013 (1947) 72 FSupp 1013 United States circa 1947 Westlaw flag 4
Melbourne Colporation v Commonwealth (1947) 74 CLR 3 Australia - Commonwealth circa 1947 Legal Online / Westlaw flag 9
Commonwealth v Huon Transport Pty Ltd [1945] HCA 5; (1945) 70 CLR 293; [1945] ALR 141 High Court of Australia Australia - Commonwealth 10 May 1945 AustLII flag 25
Johnston Fear & Kingham & The Offset Printing Co Pty Ltd v The Commonwealth [1943] HCA 18; 67 CLR 314; [1943] ALR 278 High Court of Australia Australia - Commonwealth 11 Aug 1943 AustLII flag 93
Waghorn v Waghorn [1942] HCA 1; (1942) 65 CLR 289; [1942] ALR 39; 65 GLR 289 High Court of Australia Australia - Commonwealth 4 Feb 1942 AustLII flag 56
Wanganui-Rangitikei Electric Power Board v Australian Mutual Provident Society [1934] HCA 3; (1934) 50 CLR 581 High Court of Australia Australia - Commonwealth 26 Mar 1934 AustLII flag 99
Barcelo v Electrolytic Zinc Co of Australasia Ltd [1932] HCA 52; (1932) 48 CLR 391; [1933] ALR 1 High Court of Australia Australia - Commonwealth 21 Nov 1932 AustLII flag 95
Consolidated Rendering Co v Vermont 207 US 541; 28 SCt 178; 52 L Ed 327; 12 Ann Cas 658; 28 SCt 17852; 12 A & E Ann Cas 658 United States Supreme Court United States 6 Jan 1908 WorldLII flag 20
Kempson v Kempson (1902) 63 NJEq 783 United States - New Jersey circa 1902 flag 2
Burn v London and South Wales Coal Co (1890) 7 TLR 118 United Kingdom circa 1890 LexisNexis flag 19
Bloxam v Favre [1883] UKLawRpPro 13; (1883) 8 PD 101 United Kingdom 6 Mar 1883 CommonLII flag 23
Niboyet v Niboyet [1878] UKLawRpPro 37; 4 PD 1 United Kingdom 18 Nov 1878 CommonLII flag 56
Amey v Long [1808] EngR 205; [1803-13] All ER 321; (1808) 9 East 473; 103 ER 653 King's Bench United Kingdom circa 1808 CommonLII flag 41
644 f2d 1331 644 F2d 1331 United States circa 1943 Westlaw flag 1
629 P2d 23 629 P2d 23 United States circa 1943 flag 1
Garpeg, Ltd v United States 583 FSupp 789 United States circa 1943 Westlaw flag 3
463 US 1215 463 US 1215 United States Supreme Court United States circa 1943 Westlaw flag 21
Wright v United States 454 US 1098; 102 SCt 671; 70 L Ed 2d 639 United States Supreme Court United States circa 1943 Westlaw flag 90
First National Citv Bank v IRS 361 US 948; 80 SCt 402; 4 L Ed 2d 381 United States Supreme Court United States circa 1943 Westlaw flag 24
Gayle v Browder 352 US 903; 1 L Ed 2d 114; 77 SCt 145; 1 L Ed 114 United States Supreme Court United States circa 1943 Westlaw flag 72
297 f2d 61 297 F2d 61 United States circa 1943 Westlaw flag 1
Independent Order of Foresters v Scott 272 NW 68; 223 Iowa 105 United States - Iowa circa 1943 flag 1
First National City Bank of New York v IRS 271 F2d 61 United States circa 1943 Westlaw flag 1
243 f2d 254 243 F2d 254 United States circa 1943 Westlaw flag 5
Re Equitable Plan Co 185 FSupp 57 United States circa 1943 Westlaw flag 3
United Nuclear Corporation v General Atomic Co 96 NM 155 United States - New Mexico circa 1943 flag 1
92 Am St Rep 682 92 Am St Rep 682; 58 LRA 484 United States circa 1943 flag 3
General Atomic Co v Exxon Nuclear Co 90 FRD 290 United States circa 1943 flag 5
Holly Mfg Co v Venner 86 Hum 4233 United States - Tennessee circa 1943 flag 1
Hopson v United States 79 F2d 302 United States circa 1943 Westlaw flag 8
FCT v ANZ Banking Group Ltd; Smorgan v FCT 79 ATC 4,039 Australia IntelliConnect flag 2
76 Njeq 251 76 NJEq 251 United States - New Jersey flag 1
Equitable Trust Co v Schwebel DCEDPa 40 FSupp 1 United States Westlaw flag 1
25 Uslw 3141 25 USLW 3141 United States flag 3
1 Ustc 9302 1 USTC 9302 United States flag 1
1 Ustc 9159 1 USTC 9159 United States flag 1
1 US 901 1 US 901 United States Supreme Court United States Westlaw flag 1
1 f2d 1281 1 F2d 1281 United States Westlaw flag 1
1 f2d 95 1 F2d 95 United States Westlaw flag 1

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