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McDermott Industries paper

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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.

Author profile

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
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