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"An Evaluation Of The Proposed Changes To The Individual Tax Residency Rules"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v Addy	[2020] FCAFC 135; 280 FCR 46; 382 ALR 68	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII		20
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
"Residence Tests for Individuals: Impact of the Harding Decision"	(2020) 54 (6) Taxation in Australia 3	Taxation in Australia	Australia	circa 2020			1
"Moving to a More "Certain" Test for Tax Residence in Australia: Lessons for Canada?"	(2020) 68 Canadian Tax Journal 160	Canadian Tax Journal	Canada	circa 2020			1
Pike v Commissioner of Taxation	[2019] FCA 2185	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	AustLII		11
Addy v Commissioner of Taxation	[2019] FCA 1768	Federal Court of Australia	Australia - Commonwealth	30 Oct 2019	AustLII		7
Stockton v Commissioner of Taxation	[2019] FCA 1679; (2019) 110 ATR 7721	Federal Court of Australia	Australia - Commonwealth	11 Oct 2019	AustLII		14
Commissioner of Taxation v Harding	[2019] HCATrans 191	High Court of Australia	Australia - Commonwealth	13 Sep 2019	AustLII		4
Lochtenberg v Commissioner of Taxation	[2019] FCA 1167	Federal Court of Australia	Australia - Commonwealth	2 Aug 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
Lochtenberg and Commissioner of Taxation (Taxation)	[2018] AATA 4667	Administrative Appeals Tribunal	Australia	30 Nov 2018	AustLII		2
Harding v Commissioner of Taxation	[2018] FCA 837; 108 ATR 137	Federal Court of Australia	Australia - Commonwealth	8 Jun 2018	AustLII		22
"of Residence Litigation?"	(2018) 47 Australian Tax Review 46	Australian Tax Review	Australia	circa 2018	Legal Online / Informit		1
Shord v FCT	[2017] FCAFC 167; 235 FCR 157	Federal Court of Australia	Australia - Commonwealth	26 Oct 2017	AustLII		5
Tan and Commissioner of Taxation (Taxation)	[2016] AATA 1062	Administrative Appeals Tribunal	Australia	21 Dec 2016	AustLII		1
Landy and Commissioner of Taxation	[2016] AATA 754	Administrative Appeals Tribunal	Australia	28 Sep 2016	AustLII		1
"A case for statutory simplification"	(2016) 19 (3) Tax Specialist 119	Tax Specialist		circa 2016			1
Hughes and Commissioner of Taxation	[2015] AATA 1007	Administrative Appeals Tribunal	Australia	22 Dec 2015	AustLII		1
Shord v Commissioner of Taxation	[2015] AATA 355	Administrative Appeals Tribunal	Australia	21 May 2015	AustLII		3
Jaczenko and Commissioner of Taxation	[2015] AATA 125	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		4
Koustrup and Commissioner of Taxation	[2015] AATA 126	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		4
Clemens and Commissioner of Taxation	[2015] AATA 124	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII		4
"A judicial perspective on tax reform"	(2011) 35 Melbourne University Law Review 243	Melbourne University Law Review	Australia	circa 2011	HeinOnline / LexisNexis		1
"Tax Reform: A Matter of Principle? An Integrated Framework for the Review of Australian Taxes"	(2009) 7 E-Journal of Tax Research 94	E-Journal of Tax Research	Australia	circa 2009			1
"Taxing international income: Inadequate principles, outdated concepts, and unsatisfactory policies"	(2001) 26 Brooklyn Journal of International Law 310	Brooklyn Journal of International Law	United States	circa 2001	HeinOnline / LexisNexis		1
(2000) 23 University of New South Wales Law Journal 242	(2000) 23 University of New South Wales Law Journal 242	University of New South Wales Law Journal	Australia	circa 2000	HeinOnline		1
"Themes and Issues in Tax Simplification"	(1993) 10 (4) Australian Tax Forum 417	Australian Tax Forum	Australia	circa 1993			1
Hafza v Director-General of Social Security	(1985) 6 FCR 444	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw		194
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
Scarfe v The FCT	[1920] ArgusLawRp 104; (1921) 27 ALR 114	Argus Law Reports	Australia	27 Sep 1920	AustLII		51