Dr Julianne Jaques specialises in taxation law and revenue matters. She maintains chambers in both Melbourne (Owen Dixon Chambers West) and Sydney (11th Floor St James Hall Chambers) and regularly appears in both cities. She has extensive experience in dealing with all stages of taxation disputes, acting for both taxpayers and the Commissioner…
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.