Hua Wang Bank Berhad v. Commissioner of Taxation
Case No.
S135/2016
Related Matter.
S134/2016 - Bywater Investment Limited & Ors v. Commissioner of Taxation
Case Information
Lower Court Judgment
11/12/2015 Federal Court of Australia (Robertson J, Pagone J, Davies J)
Catchwords
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 –Profits from sale of shares – Trading stock – Construction of s 70-40(2) of the Income Tax Assessment Act 1997 (Cth)
Documents
05/05/2016 Hearing (SLA, Canberra)
19/05/2016 Notice of appeal
09/06/2016 Written submissions (Appellant)
09/06/2016 Chronology (Appellant)
30/06/2016 Written submissions (Respondents)
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)