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Clemens and Commissioner of Taxation   flag  4

[2015] AATA 124
Administrative Appeals Tribunal
Australia
6th March, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR TR2023/1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2022/D2 - Income tax: residency tests for individuals [2022] ATODTR TR2022/D2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"An Evaluation Of The Proposed Changes To The Individual Tax Residency Rules" (2021) 23 Journal of Australian Taxation 38 Ng, Elizabeth Australia circa 2021 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Executors of the Estate of Subrahmanyam [2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29 Federal Court of Australia Australia - Commonwealth 19 Dec 2001 AustLII flag 19
FCT v Applegate (1979) 38 FLR 1 Australia circa 1979 Legal Online / Westlaw flag 16
R v Braithwaite [1918] 2 KB 819 United Kingdom circa 1918 LexisNexis / Westlaw flag 3

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