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TR 2003/2 - Income tax: the royalty withholding tax implications of ship chartering arrangements   flag 

[2003] ATOTR TR2003/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
International Tax Agreements Act 1953 (Cth) s6, s17A
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stream' v CMC (Australia) Pty Ltd [2001] FCA 961 Federal Court of Australia Australia - Commonwealth 27 Jul 2001 AustLII flag 8
Hi-Fert Pty Ltd v Kiukiang Maritime Carriers Inc [2000] FCA 660; (2000) 173 ALR 263 Federal Court of Australia Australia - Commonwealth 18 May 2000 AustLII flag 13
Whistler International Ltd v Kawasaki Kisen Kaisha Ltd [2000] 1 AC 638 United Kingdom circa 2000 LexisNexis / Westlaw flag 2
Laemthong International Lines Co Ltd as owners of the Ship Laemthong Pride v BPS Shipping Ltd [1997] HCA 55; (1997) 190 CLR 181; (1997) 149 ALR 675; (1997) 72 ALJR 129; (1997) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 9 Dec 1997 AustLII flag 32
(1993) 26 Atr 587 (1993) 26 ATR 587 Australia circa 1993 Legal Online / Westlaw flag 3
(1993) 3 WLR 609 (1993) 3 WLR 609 United Kingdom circa 1993 LexisNexis / Westlaw flag 2
Itex Itagrani Exports SA v Care Shipping Corporation; The Cebu (No 2) [1990] 2 Lloyds Rep 316 United Kingdom circa 1990 Westlaw flag 8
Kirby v Commissioner of Taxation (1987) 14 FCR 563; 73 ALR 244; 18 ATR 839 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 6
Gatoil International Inc v Arkwright-Boston Manufacturers Mutual Insurance Co [1984] UKHL 8; [1985] AC 255; [1985] 1 All ER 129; [1985] SLT 68; [1985] 2 WLR 74; [1985] 1 Lloyds Rep 181; [1985] SC (HL) 1 House of Lords United Kingdom - Scotland 13 Dec 1984 BAILII flag 36
Tourapark Pty Ltd v FCT [1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105 High Court of Australia Australia - Commonwealth 23 Apr 1982 AustLII flag 35
Hamilton Island Enterprises Pty Ltd v FCT (1982) 43 ALR 519; (1982) 13 ATR 220 Australia circa 1982 LexisNexis AU flag 17
Federal Commerce and Navigation Co Ltd v Molena Alpha Inc; (The Nanfri) [1979] 1 Lloyds Rep 201 United Kingdom circa 1979 Westlaw flag 10
Venore Transportation Co v M/v Struma 583 F2d 708 United States Court of Appeals, Fourth Circuit United States 5 Oct 1978 WorldLII flag 7
Federal Commerce and Navigation Co Ltd v Molena Alpha Inc; The Nanfri [1978] 2 Lloyds Rep 132 United Kingdom circa 1978 Westlaw flag 8
Applicant A v Minister for Immigration and Ethnic Affairs (1977) 190 CLR 225 Australia - Commonwealth circa 1977 Legal Online / Westlaw flag 13821
Eschersheim [1976] 1 WLR 430; [1976] 2 Lloyds Rep 1 United Kingdom circa 1976 LexisNexis / Westlaw flag 33
Skibs Snefonn v Kawasaki Kisen Kaisha (The Berge Tasta) [1975] 1 Lloyds Rep 422 United Kingdom circa 1975 Westlaw flag 3
Corps v Owners of the Paddle Steamer Queen of the South (R of the South) [1968] 1 All ER 1163; [1968] 1 Lloyds Rep 182; [1968] 2 WLR 973; [1968] P 449 United Kingdom circa 1968 LexisNexis flag 15
Newcastle City Council v Royal Newcastle Hospital [1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201 High Court of Australia Australia - Commonwealth 21 Mar 1957 AustLII flag 197
Ardennes [1951] 1 KB 55 United Kingdom circa 1951 LexisNexis / Westlaw flag 16
Tankexpress A/S v Compagnie Financiere Belge Des Petroles SA [1949] AC 76 United Kingdom circa 1949 LexisNexis / Westlaw flag 17
Australasian United Steam Navigation Co Ltd v The Shipping Control Board [1945] HCA 45; (1945) 71 CLR 508; [1946] ALR 82 High Court of Australia Australia - Commonwealth 21 Dec 1945 AustLII flag 25
Sea and Land Securities Ltd v Dickenson [1942] 2 KB 65 United Kingdom circa 1942 LexisNexis / Westlaw flag 13
Italian State Railways v Mavrogordatos [1919] 2 KB 305 United Kingdom circa 1919 LexisNexis / Westlaw flag 10
Fred Drughorn Ltd v Rederiaktiebolaget Transatlantic [1919] AC 203 United Kingdom circa 1919 LexisNexis / Westlaw flag 33
Ryde Municipal Council v Macquarie University [1978] HCA 58; 23 ALR 41; 38 ALT 141 High Court of Australia Australia - Commonwealth 7 Feb 1917 AustLII flag 122
Baumwoll Manufactur Von Carl Scheibler v Furness [1892] UKLawRpAC 46; [1893] AC 8 United Kingdom 14 Nov 1892 CommonLII flag 38
Rodocanachi v Milburn [1886] UKLawRpKQB 167; 18 QBD 67 United Kingdom 26 Nov 1886 CommonLII flag 55
R v the Judge of the City of London Court (No 4) [1883] UKLawRpKQB 283; (1883) 12 QBD 115 Queen's Bench United Kingdom 10 Dec 1883 CommonLII flag 3
Alina, The; Brown v The Alina [1880] UKLawRpExch 5; 5 Ex D 227 Court of Exchequer United Kingdom 25 Feb 1880 CommonLII flag 14

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