Session Catalogue


Bywater Investments – What did the High Court decide and What are the Implications for Corporate Residence?


This CPD seminar discusses the High Court’s decision in the Bywater Investments case and the status of Esquire Nominees Ltd v FCT (1973) 129 CLR 177 after Bywater Investments. Dr Julianne Jaques also discusses lessons from Bywater for ensuring foreign subsidiaries remain non-resident.


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Full Description

For the past 30 years, advisors to companies trying to establish their residential status as non-residents of Australia have modelled their advice on the decision in Esquire Nominees Ltd v FCT. Recently the High Court handed down a decision in Bywater Investments Ltd v Commissioner of Taxation, which considered, among other things, the correctness of Esquire Nominees.

In this seminar, Dr Julianne Jaques, a specialist in taxation law and revenue matters with extensive experience in dealing with all stages of taxation disputes acting for both taxpayers and the Commissioner, who has also appeared in and advised on State Revenue matters, will speak on the Bywater decision and its implications for corporate residence.


The following individuals appear in this session. You can click through to view their profile or to browse the other sessions they have participated in.