Harding v Commissioner of Taxation 22

[2018] FCA 837; 108 ATR 137

Federal Court of Australia

Australia - Commonwealth

8th June, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Quy v Commissioner of Taxation (No 3)	[2024] FCA 726	Federal Court of Australia	Australia - Commonwealth	28 Jun 2024	AustLII
Quy and Commissioner of Taxation (Taxation)	[2024] AATA 245	Administrative Appeals Tribunal	Australia	26 Feb 2024	AustLII	2
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR TR2023/1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Galle v Chief Commissioner of State Revenue	[2022] NSWCATAD 285	New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division	Australia - New South Wales	24 Aug 2022	AustLII	8
TR 2022/D2 - Income tax: residency tests for individuals	[2022] ATODTR TR2022/D2	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Oberg and Commissioner of Taxation (Taxation)	[2021] AATA 4606	Administrative Appeals Tribunal	Australia	13 Dec 2021	AustLII
Dowse v Commissioner of State Revenue	[2021] QCAT 221	Queensland Civil and Administrative Tribunal	Australia - Queensland	8 Jun 2021	AustLII
Arjunan and Commissioner of Taxation (Taxation)	[2020] AATA 4024	Administrative Appeals Tribunal	Australia	13 Oct 2020	AustLII	1
Gurney and Commissioner of Taxation	[2020] AATA 3813	Administrative Appeals Tribunal	Australia	30 Sep 2020	AustLII	3
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII	8
Joubert and Commissioner of Taxation	[2020] AATA 2645	Administrative Appeals Tribunal	Australia	3 Aug 2020	AustLII	1
Dapper Coelho and Commissioner of Taxation	[2020] AATA 2474	Administrative Appeals Tribunal	Australia	27 Jun 2020	AustLII	4
MacKinnon and Commissioner of Taxation	[2020] AATA 1647	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII	5
Schiele and Commissioner of Taxation	[2020] AATA 286	Administrative Appeals Tribunal	Australia	24 Feb 2020	AustLII	4
Stockton v Commissioner of Taxation	[2019] FCA 1679; (2019) 110 ATR 7721	Federal Court of Australia	Australia - Commonwealth	11 Oct 2019	AustLII	14
Rowan v Commissioner of State Revenue	[2019] QCAT 151	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Jun 2019	AustLII	1
Handsley and Commissioner of Taxation (Taxation)	[2019] AATA 917	Administrative Appeals Tribunal	Australia	17 May 2019	AustLII	8
Harding v Commissioner of Taxation	[2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286	Federal Court of Australia	Australia - Commonwealth	22 Feb 2019	AustLII	30
Re the Adoption of CCS and FLS	[2019] NSWSC 71	Supreme Court of New South Wales	Australia - New South Wales	21 Feb 2019	AustLII	11

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

Legislation Cited

Legislation Name	Provision
Domicile Act 1982 (Cth)	s6, s10
Income Tax Assessment Act 1936 (Cth)	s6
Migration Act 1958 (Cth)	s6
Taxation Administration Act 1953 (Cth)
Federal Court Rules 2011 (Cth)	s39.32
Income Tax Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Re Dempsey and FCT	[2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII	19
Sneddon v FCT	[2012] AATA 516; (2012) 89 ATR 739	Administrative Appeals Tribunal	Australia	6 Aug 2012	AustLII	7
Iyengar	[2011] AATA 856; (2011) 85 ATR 924	Administrative Appeals Tribunal	Australia	30 Nov 2011	AustLII	12
LK v Director-General, Department of Community Services	[2009] HCA 9; (2009) 237 CLR 582; [2009] FLC 93-397; (2009) 253 ALR 202; (2009) 40 Fam LR 495; (2009) 83 ALJR 525	High Court of Australia	Australia - Commonwealth	11 Mar 2009	AustLII	187
Scargill v MIMIA	[2003] FCAFC 116; (2003) 129 FCR 259; 75 ALD 53	Federal Court of Australia	Australia - Commonwealth	3 Jun 2003	AustLII	267
Miller v Teale	[1954] HCA 68; 92 CLR 406; [1954] ALR 1109	High Court of Australia	Australia - Commonwealth	23 Nov 1954	AustLII	29
Armstead v Armstead	[1954] VicLawRp 61; [1954] VLR 733		Australia - Victoria	3 Sep 1954	AustLII	4
Commissioner of Taxation v Miller	[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333	High Court of Australia	Australia - Commonwealth	15 Aug 1946	AustLII	199
Koitaki Para Rubber Estates Ltd v FCT	[1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII	457
Gregory v Deputy FCT (WA)	[1937] HCA 57; (1937) 57 CLR 774; [1937] ALR 620; (1937) 4 ATD 397; 1 AITR 20	High Court of Australia	Australia - Commonwealth	7 Oct 1937	AustLII	73
Scarfe v The FCT	[1920] ArgusLawRp 104; (1921) 27 ALR 114	Argus Law Reports	Australia	27 Sep 1920	AustLII	51
Naylor v Naylor	[1912] VicLawRp 65; (1912) 18 ALR 459		Australia - Victoria	27 Sep 1912	AustLII	3
Levene v Inland Revenue Commissioners	[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486	House of Lords	United Kingdom	9 Mar 1928	BAILII	414
R v Webb, Justices, and Grove	[1896] UKLawRpKQB 403; (1896) 1 QB 487		United Kingdom	23 Mar 1896	CommonLII	2
R v Hammond	[1852] EngR 108; (1852) 17 QB 772; (1852) 117 ER 1477		United Kingdom	circa 1852	CommonLII	14
Comcare Australia (Defence) v O'Dea	(1998) 87 FCR 451; 28 AAR 119	Federal Court of Australia	Australia	circa 1998	Legal Online / Westlaw	10
(1985) 6 FCR 444	(1985) 6 FCR 444	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw	194
FCT v Jenkins	(1982) 59 FLR 467; (1982) 12 ATR 745		Australia	circa 1982	Legal Online / Westlaw	18
Smith v Smith	(1975) 25 FLR 38; 5 ALR 444; [1975] 1 NSWLR 725		Australia	circa 1975	Legal Online / Westlaw	11
Norman v Norman	(1969) 16 FLR 231		Australia	circa 1969	Legal Online / Westlaw	215
Cartier (decd), In re	[1952] SASR 280	Supreme Court of South Australia	Australia - South Australia	circa 1952	Legal Online / Westlaw	9
R v Bundy	[1977] 1 WLR 914		United Kingdom	circa 1977	LexisNexis / Westlaw	3
Price v West London Investment Building Society	[1964] 1 WLR 616		United Kingdom	circa 1964	LexisNexis / Westlaw	8
Stylo Shoes Ltd v Prices Tailors Ltd	[1960] Ch 396; (1959) 3 All ER 901	Court of Chancery	United Kingdom	circa 1960	LexisNexis / Westlaw	16
Inland Revenue Commissioners v Lysaght	[1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385		United Kingdom	circa 1928	LexisNexis / Westlaw	376
FCT v Applegate	27 ALR 1145; (1979) 9 ATR 899		Australia	circa 1979	LexisNexis AU	20
Keil v Keil	[1947] VR 383		Australia - Victoria	circa 1947	LexisNexis AU	65
Commissioner of Inland Revenue v Diamond	[2015] NZCA 613; (2015) 27 NZTC 22-035	Court of Appeal of New Zealand	New Zealand	18 Dec 2015	NZLII	7
Thomson v Minister of National Revenue	[1946] SCR 209	Supreme Court of Canada	Canada	24 Jan 1946	Supreme Court of Canada	24
Judd v Judd	(1957) 75 WN (NSW) 147		Australia - New South Wales	circa 1957		141
R v Reeder	[1975] DTC 5160		Canada	circa 1975		1

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