Taxation Law and Practice
The issue of residency, for Australian tax payers, has been considered by the High Court for the first time in this case in over 40 years. Bywater investments limited & ors v. commissioner of taxation[1] is a case that primarily focuses on Section 6 of the Income Tax Assessment Act 1936 (Cth) concerning the residency of a company that is not incorporated in Australia. The decision in this case determines the long …
Business and Personal Tax Planning
Contents
Background introduction of the case
Facts of the case
Judgments and legal terms which were considered for the case
The final decision and the impact on the Australian Sport
Conclusion
References
Background Introduction of The Case
The case study of Federal Commissioner of Taxation v Stone was about a taxpayer who was a police officer in the Queensland Police Force and was also…
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