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TD 2011/1 - Income tax and fringe benefits tax: can a non-resident entity be: (a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under section 12-35 of Schedule 1 to the Taxation Administration Act 1953? (b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
XYZ v Commonwealth	[2006] HCA 25; (2006) 227 CLR 532; 227 ALR 495; (2006) 80 ALJR 1036	High Court of Australia	Australia - Commonwealth	13 Jun 2006	AustLII		118
Kumagai Gumi Co Ltd v Commissioner of Taxation	[1999] FCA 235; (1999) 90 FCR 274; (1999) 161 ALR 699; 41 ATR 363	Federal Court of Australia	Australia - Commonwealth	19 Mar 1999	AustLII		24
Trade Practices Commission v Australia Meat Holdings Pty Ltd	[1988] FCA 338; (1988) 83 ALR 299; [1988] ATPR 40-876	Federal Court of Australia	Australia - Commonwealth	28 Sep 1988	AustLII		88
Clark (Inspector of Taxes) v Oceanic Contractors	[1983] 1 All ER 133; [1983] 2 WLR 94		United Kingdom	circa 1983	LexisNexis		9
Koowarta v Bjelke-Petersen	[1982] HCA 27; (1982) 153 CLR 168; (1982) 39 ALR 417; (1982) 56 ALJR 625	High Court of Australia	Australia - Commonwealth	11 May 1982	AustLII		513
New South Wales v The Commonwealth	[1975] HCA 58; (1975) 135 CLR 337; 8 ALR 1; 50 ALJR 218; 51 ILR 89	High Court of Australia	Australia - Commonwealth	17 Dec 1975	AustLII		339
Kay's Leasing Corporation Pty Ltd v Fletcher	[1964] HCA 79; (1964) 116 CLR 124; [1965] ALR 673; (1964) 38 ALJR 335	High Court of Australia	Australia - Commonwealth	17 Dec 1964	AustLII		76
R v Foster; Ex parte Eastern and Australian Steamship Co Ltd	[1959] HCA 10; (1959) 103 CLR 256; [1959] ALR 485; 32 ALJR 446	High Court of Australia	Australia - Commonwealth	12 Mar 1959	AustLII		64
Birmingham University and Epsom College v FCT	[1938] HCA 57; (1938) 60 CLR 572; [1938] ALR 494; (1938) 5 ATD 63; 1 AITR 383	High Court of Australia	Australia - Commonwealth	3 Nov 1938	AustLII		13
Wanganui-Rangitikei Electric Power Board v Australian Mutual Provident Society	[1934] HCA 3; (1934) 50 CLR 581	High Court of Australia	Australia - Commonwealth	26 Mar 1934	AustLII		99
Trustees Executors & Agency Co Ltd v FCT	[1933] HCA 32; (1933) 49 CLR 220; 39 ALR 367; 2 ATD 330	High Court of Australia	Australia - Commonwealth	3 Aug 1933	AustLII		49
Barcelo v Electrolytic Zinc Co of Australasia Ltd	[1932] HCA 52; (1932) 48 CLR 391; [1933] ALR 1	High Court of Australia	Australia - Commonwealth	21 Nov 1932	AustLII		95
Morgan v White	[1912] HCA 50; (1912) 15 CLR 1	High Court of Australia	Australia - Commonwealth	12 Aug 1912	AustLII		22
Jumbunna Coal Mine NL v Victorian Coal Miners' Association	[1908] HCA 87	High Court of Australia	Australia - Commonwealth	circa 1908	AustLII		13
R v Jameson	[1896] UKLawRpKQB 146; [1896] 2 QB 425		United Kingdom	30 Jul 1896	CommonLII		39
Niboyet v Niboyet	[1878] UKLawRpPro 37; 4 PD 1		United Kingdom	18 Nov 1878	CommonLII		56
13 Atr 909	13 ATR 909		Australia	circa 1908	Legal Online / Westlaw		2