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MacKinnon and Commissioner of Taxation   flag  5

[2020] AATA 1647
Administrative Appeals Tribunal
Australia
9th June, 2020

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Gurney and Commissioner of Taxation [2020] AATA 3813 Administrative Appeals Tribunal Australia 30 Sep 2020 AustLII flag 3
TR 2022/D2 - Income tax: residency tests for individuals [2022] ATODTR TR2022/D2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
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

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
Domicile Act 1982 (Cth) s10
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Rates Act 1986 (Cth) s3A

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag 7
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 flag 199
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 flag 73
Hafza v Director-General of Social Security (1985) 6 FCR 444 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 194
Harding v Commissioner of Taxation [2018] FCA 837; 108 ATR 137 Federal Court of Australia Australia - Commonwealth 8 Jun 2018 AustLII flag 22
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 flag 30
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 flag 376
Judd v Judd (1957) 75 WN (NSW) 147 Australia - New South Wales circa 1957 flag 141
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 flag 414
Norman v Norman (1969) 16 FLR 231 Australia circa 1969 Legal Online / Westlaw flag 215
Pike v Commissioner of Taxation [2019] FCA 2185 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 AustLII flag 11
Reid v Inland Revenue Commissioners [1926] SLT 365 United Kingdom - Scotland circa 1926 Westlaw flag 2
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag 14

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