Residence for companies

Mat Wong
Mind Map by Mat Wong, updated more than 1 year ago
Mat Wong
Created by Mat Wong over 6 years ago


Mind Map on Residence for companies, created by Mat Wong on 06/18/2015.

Resource summary

Residence for companies
  1. company
    1. place of incorporation
      1. incorporated in australia under Corps Act 2001 is a tax resident
        1. conclusion
        2. Central management
          1. Carry on business in australia:
            1. where activities are carried on: depends on the main business
              1. operational activities (manufacturing)
                1. where activities take place
                2. Passive dealings (share trading)
                  1. where decisions are made
                3. controlling shareholders
                  1. Voting power is controlled by shareholders who are residents of Australia (> 50% voting power at GM)
                4. Company's central management and control must be located in australia
                  1. Question of fact of real control
                    1. where actual high level decision-making processes are made
                      1. where monitoring of overall corporate performance occurs
                        1. CS: Malayan shipping Co Ltd V FCT (1946)
                          1. day-to-day management over business operations does not amount to central management and control
                            1. CS: Koitaki Para Rubber Estates v FCT (1940)
                        2. conclusion
                        3. controlling shareholders
                          1. conclusion
                            1. Main conclusion
                              1. conclusion
                                1. conclusion
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