Abstract
This case note explains the High Court of Australia’s November 2016 decision in Bywater Investments Limited v. Commissioner of Taxation; Hua Wang Bank Berhad v. Commissioner of Taxation, concerning the application of the central management and control test to determine corporate residence in Australia. It also canvasses the salient points of the earlier decisions of the Federal Court of Australia and the Full Federal Court of Australia, which were upheld by the High Court.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
