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Schiele and Commissioner of Taxation   flag  4

[2020] AATA 286
Administrative Appeals Tribunal
Australia
24th February, 2020

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
Administrative Appeals Tribunal Act 1975 (Cth) s25
Domicile Act 1982 (Cth) s10
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Migration Regulations 1994 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag 14
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
Harding v Commissioner of Taxation [2018] FCA 837; 108 ATR 137 Federal Court of Australia Australia - Commonwealth 8 Jun 2018 AustLII flag 22
Iyengar [2011] AATA 856; (2011) 85 ATR 924 Administrative Appeals Tribunal Australia 30 Nov 2011 AustLII flag 12
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
Comcare Australia (Defence) v O'Dea (1998) 87 FCR 451; 28 AAR 119 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 10
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
Hafza v Director-General of Social Security [1985] FCA 164; (1985) 60 ALR 674; (1985) 8 ALN N58; (1985) 6 FCR 444 Federal Court of Australia Australia - Commonwealth 23 May 1985 AustLII flag 224
Hafza v Director-General of Social Security [1985] FCA 201 Federal Court of Australia Australia - Commonwealth circa 1985 AustLII flag 11
Applegate v Commissioner of Taxation [1978] 1 NSWLR 126 Australia - New South Wales circa 1978 LexisNexis AU flag 34
Gauci v FCT [1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321 High Court of Australia Australia - Commonwealth 10 Dec 1975 AustLII flag 248
Fox v Stirk [1970] 2 QB 463 United Kingdom circa 1970 LexisNexis / Westlaw flag 56
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
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 flag 457
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
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
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

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