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Bywater Investments Ltd v Commissioner of Taxation   flag  6

[2015] FCAFC 176; (2015) 236 FCR 520; (2015) 329 ALR 385
Federal Court of Australia
Australia - Commonwealth
11th December, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gould v Jordan (No 2) [2021] FCA 1289 Federal Court of Australia Australia - Commonwealth 22 Oct 2021 AustLII flag 5
Gould v Jordan [2020] FCA 1191 Federal Court of Australia Australia - Commonwealth 19 Aug 2020 AustLII flag 3
Jordan, Commissioner of Taxation v Second Commissioner of Taxation [2019] FCA 1602 Federal Court of Australia Australia - Commonwealth 27 Sep 2019 AustLII flag 3
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation [2019] FCA 1027 Federal Court of Australia Australia - Commonwealth 3 Jun 2019 AustLII flag 6
Gould and Tax Practitioners Board [2019] AATA 1056 Administrative Appeals Tribunal Australia 28 May 2019 AustLII flag 7
Bywater Investments Ltd v FCT [2016] HCA 45; (2016) 260 CLR 169; [2016] ATC 20-589; 91 ALJR 59 High Court of Australia Australia - Commonwealth 16 Nov 2016 AustLII flag 23

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth) s3.5, s4.5
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Hua Wang Bank Berhad v Commissioner of Taxation (No 19) [2015] FCA 454; (2015) 231 FCR 371 Federal Court of Australia Australia - Commonwealth 15 May 2015 AustLII flag 1
[2015] NSD 76 [2015] NSD 76 Canada - Nova Scotia circa 2015 flag 1
Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392; (2014) 100 ATR 244 Federal Court of Australia Australia - Commonwealth 19 Dec 2014 AustLII flag 22
[2011] NSD 654 [2011] NSD 654 Canada - Nova Scotia circa 2011 flag 20
Smallwood v HMRC [2010] EWCA Civ 778; (2010) 80 Tax Cas 536 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Jul 2010 BAILII flag 23
Wood v Holden [2006] 1 WLR 1393; [2006] EWCA Civ 26 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2006 LexisNexis / Westlaw flag 12
Commissioner of Taxation v Energy Resources of Australia Ltd [2003] FCAFC 314; (2003) 135 FCR 346; 204 ALR 487; 54 ATR 608 Federal Court of Australia Australia - Commonwealth 24 Dec 2003 AustLII flag 19
Convention between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains [2003] ATS 22 Australia circa 2003 AustLII flag 21
[1985] Hca 28 [1985] HCA 28 High Court of Australia Australia - Commonwealth circa 1985 AustLII flag 398
Metwally v University of Wollongong (1985) 60 ALR 68; [1985] HCA 28 High Court of Australia Australia - Commonwealth circa 1985 LexisNexis AU flag 713
Agreement between Australia and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income [1981] ATS 5 Australia circa 1981 AustLII flag 14
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Re Mendonca; Ex parte Commissioner of Taxation [1970] ALR 337; (1969) 15 FLR 256; (1969) 1 ATR 571 Australia circa 1969 LexisNexis AU flag 104
Agreement between the Government of the Commonwealth of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains [1968] ATS 9 Australia circa 1968 AustLII flag 6
Unit Construction Co Ltd v Bullock [1960] AC 351; [1959] 3 All ER 831; (1959) 38 Tax Cas 712 United Kingdom circa 1960 LexisNexis / Westlaw flag 29
Koitaki Para Rubber Estates Ltd v FCT [1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167 High Court of Australia Australia - Commonwealth 21 Apr 1941 AustLII flag 457
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73

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