Nathan v. FC of T (1918) 25 CLR 183; Thorpe Nominees Pty Ltd v. FC of T (1988) 19 ATR 1834.
429
CIR v. Hang Seng Bank Ltd. [1990 3 HKTC 351 (PC). Departmental Interpretation and Practice Notes. № 21 (Revised) Locality of Profits. P. 3–4. URL: www.ird.gov.hk/eng/pdf/e_dipn21.pdf.
