Published on 16 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
In the McDermott Industries case the Full Federal Court held that a company, Chartering Company Singapore Pty Ltd, a resident of Singapore, was deemed under Article 4(3)(b) of the Singapore/Australia Double Tax Agreement to have a permanent establishment in Australia and to carry on business through that permanent establishment by virtue of it having chartered barges to McDermott Industries (Aust) Pty Ltd for use by it in its business of marine construction. This decision highlights a number of issues for taxpayers.
QC CTA - Life
John de Wijn, graduated from Monash University in 1974 with a Bachelor of Jurisprudence and a Bachelor of Law (Hons). In 1978, he obtained a Master of Philosophy from the University of Southampton having completed a thesis on international tax. After practising as a solicitor for about nine years, John came to the Vic Bar in 1984 and took silk in 1997. He has practised predominantly in revenue law.
- Current at
01 July 2015