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Commissioner of Taxation v Lamesa Holdings BV   flag  20

[1997] FCA 785; (1997) 77 FCR 579; (1997) 157 ALR 290; (1997) 36 ATR 589
Federal Court of Australia
Australia - Commonwealth
20th August, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
v Minister for Home Affairs [2018] FCCA 2748 Federal Circuit Court of Australia Australia 26 Sep 2018 AustLII flag 2
Marshall v Fleming [2017] NSWSC 1107 Supreme Court of New South Wales Australia - New South Wales 24 Aug 2017 AustLII flag 6
AOA16 v Minister for Immigration and Border Protection [2017] FCA 697 Federal Court of Australia Australia - Commonwealth 21 Jun 2017 AustLII flag 11
Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) [2015] FCA 1092; (2015) 102 ATR 13 Federal Court of Australia Australia - Commonwealth 23 Oct 2015 AustLII flag 22
TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention [2014] ATOTD TD2014/13 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
TD 2014/13 - Income tax: the application of Article 10 2(a) of the United Kingdom Convention [2014] ATOTD 13 Australian Taxation Office Australia - Commonwealth circa 2014 AustLII flag
Resource Capital Fund III LP v Commissioner of Taxation [2013] FCA 363; [2013] FCR 363; [2013] ATC 20-386 Federal Court of Australia Australia - Commonwealth 26 Apr 2013 AustLII flag 6
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions [2010] ATOTR 7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
TR 2010/7 - Income tax: the interaction of Division 820 of the Income Tax Assessment Act 1997 and the transfer pricing provisions [2010] ATOTR TR2010/7 Australian Taxation Office Australia - Commonwealth circa 2010 AustLII flag
Shell Petroleum Co Ltd v FCT [2005] FCA 982; (2005) 60 ATR 173 Federal Court of Australia Australia - Commonwealth 21 Jul 2005 AustLII flag 6
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? [2002] ATOTR 5 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2002/5 - Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936? [2002] ATOTR TR2002/5 Australian Taxation Office Australia - Commonwealth circa 2002 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR TR2001/13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements [2001] ATOTR 13 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR TR98/21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements [1998] ATOTR 21 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia" (2019) 16 (2) E-Journal of Tax Research 362 Sadiq, Kerrie; Sawyer, Adrian Australia circa 2019 AustLII flag
"Some Distinctive Features of Australian Tax Treaty Practice: an Examination of Their Origins and Interpretation" (2011) 9 (3) E-Journal of Tax Research 294 Taylor, C John Australia circa 2011 AustLII flag
"Table of Cases" (1998) 19 Australian Year Book of International Law 509 Editors Australia circa 1998 AustLII flag
"Australian Cases Involving Wuestions of Public International Law 1997 and 1998" (1998) 19 Australian Year Book of International Law 119 Rothwell, Donald R Australia circa 1998 AustLII flag 2

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
International Tax Agreements Act 1953 (Cth) s4
Federal Court Rules (Cth)
Stamp Duties Act 1920 (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 6) (1996) 64 FCR 79; (1996) 137 ALR 138 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 92
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
Chan Yee Kin v Minister for Immigration & Ethnic Affairs (1989) 169 CLR 379; [1989] HCA 62 High Court of Australia Australia - Commonwealth circa 1989 Legal Online / Westlaw flag 34557
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Shipping Corporation of India Ltd v Gamlen Chemical Co (A/Asia) Pty Ltd [1980] HCA 51; (1980) 147 CLR 142; 55 ALJR 88 High Court of Australia Australia - Commonwealth circa 1980 AustLII flag 111
Applicant A v Minister for Immigration and Ethnic Affairs (1977) 71 ALJR 381 Australia circa 1977 flag 27
James Buchanan & Co Ltd v Babco Forwarding & Shipping (UK) Ltd [1978] AC 141; [1977] 3 All ER 1048 United Kingdom circa 1977 LexisNexis / Westlaw flag 104
R v Williams [1942] AC 541; [1942] 2 All ER 95 United Kingdom circa 1942 LexisNexis / Westlaw flag 25
Brassard v Smith [1925] AC 371; 41 TLR 203 United Kingdom circa 1925 LexisNexis / Westlaw flag 17
Hoyles, In re; Row v Jagg [1910] UKLawRpCh 124; [1911] 1 Ch 179 Court of Chancery United Kingdom 7 Nov 1910 CommonLII flag 17
Gramophone and Typewriter Ltd v Stanley [1908] UKLawRpKQB 55; [1908] 2 KB 89; [1908-10] All ER 833; 5 Tax Cas 358 United Kingdom 31 Mar 1908 CommonLII flag 50

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