Full Court Minute Books

Case S134/2016

Bywater Investments Limited & Ors v. Commissioner of Taxation

Case No.


Related Matter.

S135/2016 - Hua Wang Bank Berhard v. Commissioner of Taxation

Case Information

Lower Court Judgment

11/12/2015 Federal Court of Australia (Robertson J, Pagone J, Davies J)

[2015] FCAFC 176


Income Tax – Whether company is resident of Australia – Place of central management and control – Real business – Relevant principles in determining place of central management and control –Construction of s 70-40(2) of the Income Tax Assessment Act 1997 (Cth)

Short particulars


05/05/2016 Hearing (SLA, Canberra)

19/05/2016 Notice of appeal

09/06/2016 Written submissions (Appellants)

09/06/2016 Chronology (Appellants)

30/06/2016 Written submissions (Respondent)

14/07/2016 Reply

24/08/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

25/08/2016 Hearing (Full Court, Canberra) (Audio-visual recording)

16/11/2016 Judgment (Judgment summary)

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