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Commissioner of Taxation v Lamesa Holdings BV     20

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		22
AOA16 v Minister for Immigration and Border Protection	[2017] FCA 697	Federal Court of Australia	Australia - Commonwealth	21 Jun 2017	AustLII		11
Marshall v Fleming	[2017] NSWSC 1107	Supreme Court of New South Wales	Australia - New South Wales	24 Aug 2017	AustLII		6
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		6
Shell Petroleum Co Ltd v FCT	[2005] FCA 982; (2005) 60 ATR 173	Federal Court of Australia	Australia - Commonwealth	21 Jul 2005	AustLII		6
v Minister for Home Affairs	[2018] FCCA 2748	Federal Circuit Court of Australia	Australia	26 Sep 2018	AustLII		2
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
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
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
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
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
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
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR TR2001/13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
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
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements	[1998] ATOTR 21	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"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		2
"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
"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
"Table of Cases"	(1998) 19 Australian Year Book of International Law 509	Editors	Australia	circa 1998	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
"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
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
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
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
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
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR 13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/13 - Income tax: Interpreting Australia's Double Tax Agreements	[2001] ATOTR TR2001/13	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
"Table of Cases"	(1998) 19 Australian Year Book of International Law 509	Editors	Australia	circa 1998	AustLII
TR 98/21 - Income tax: withholding tax implications of cross border leasing arrangements	[1998] ATOTR 21	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
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