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"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The"   flag  2

(1998) 21 University of New South Wales Law Journal 436
Kohl, Uta
University of New South Wales Law Journal
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Still a Problem Child: Central Management and Control after RITA" [2005] RevenueLawJl 7 Dirkis, Michael Australia circa 2005 AustLII flag
"Developing a New Test of Fiscal Residence for Companies" (2003) 26 University of New South Wales Law Journal 622 Collett, Matthew Australia circa 2003 AustLII flag

Legislation Cited

s1
Legislation Name Provision
Health Insurance Act 1973 (Cth) s3, s10, s21
Income Tax Assessment Act 1936 (Cth) s6
Income Tax Assessment Act 1997 (Cth)
Finance Act 1988 s66

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
"Developing a New Test of Fiscal Residence for Companies" (2003) 26 University of New South Wales Law Journal 622 Collett, Matthew Australia circa 2003 AustLII flag
"Regulation and Recognition of Foreign Corporations: Responses to the Delaware Syndrome, The" (1998) 57 Cambridge Law Journal 165 Cambridge Law Journal United Kingdom circa 1998 flag 2
"Law and borders - the rise of law in cyberspace" (1996) 48 Stanford Law Review 1367 Stanford Law Review United States circa 1996 HeinOnline / LexisNexis flag 30
"The Concept of Residence in Taxation" (1990) 14 New Zealand Law Review 179 New Zealand Law Review New Zealand circa 1990 HeinOnline / Informit / LexisNexis flag 1
Magnacrete Ltd v Douglas-Hill (1988) 48 SASR 565; (1988) 15 ACLR 325; (1989) 7 ACLC 117 Supreme Court of South Australia Australia - South Australia circa 1988 Legal Online / Westlaw flag 32
FCT v Commonwealth Aluminium Corporation Ltd [1980] HCA 28; (1980) 143 CLR 646; 30 ALR 449; (1980) 11 ATR 42; 54 ALJR 439 High Court of Australia Australia - Commonwealth 12 Aug 1980 AustLII flag 39
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 77
Mendes v Commissioner of Probate Duties (Vic) [1967] HCA 23; (1967) 122 CLR 152; [1967] ALR 649; 41 ALJR 108 High Court of Australia Australia - Commonwealth 16 Aug 1967 AustLII flag 44
[1959] 3 All Er 83 [1959] 3 All ER 83 United Kingdom circa 1959 LexisNexis flag 1
Waterloo Pastoral Co Ltd v FCT [1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329 High Court of Australia Australia - Commonwealth 19 Sep 1946 AustLII flag 17
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
North Australian Pastoral Co Ltd v FCT [1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121 High Court of Australia Australia - Commonwealth 19 Jun 1946 AustLII flag 27
North Australian Pastoral Co Ltd v FCT [1946] HCA 7; (1946) 71 CLR 156; (1946) 8 ATD 75; (1946) 3 AITR 258 High Court of Australia Australia - Commonwealth 9 Apr 1946 AustLII flag 19
; FCT v West Australian Tanners & Fellmongers Ltd (1945) 3 AITR 243 Australia circa 1945 flag 1
Adelaide Motors Ltd v FCT (1942) 2 AITR 341 Australia circa 1942 flag 1
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 456
Koitaki Para Rubber Estates Ltd v FCT [1940] HCA 33; (1940) 64 CLR 15; 6 ATD 42; (1941) 2 AITR 136; (1940) 14 ALJR 303 High Court of Australia Australia - Commonwealth 26 Nov 1940 AustLII flag 22
Egyptian Delta Land and Investment Co Ltd v Todd [1928] UKHL TC_14_119; [1929] AC 1; 14 Tax Cas 119 House of Lords United Kingdom 23 Jul 1928 BAILII flag 19
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
Swedish Central Railway Co Ltd v Thompson [1925] AC 495; (1925) 9 Tax Cas 342; 41 TLR 385 United Kingdom circa 1925 LexisNexis / Westlaw flag 23
Bradbury v English Sewing Cotton Co Ltd [1923] AC 744; 8 Tax Cas 481 United Kingdom circa 1923 LexisNexis / Westlaw flag 16
New Zealand Shipping Co Ltd v Thew (1922) 8 Tax Cas 208 United Kingdom circa 1922 flag 3
Mitchell v Egyptian Hotels Ltd [1915] UKHL 2; [1915] AC 1022 House of Lords United Kingdom 9 Jul 1915 BAILII flag 13
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 74
`domicile' is in Australia Domicile comprises the elements of residence and of an intention to remain either permanently or indefinitely in the place of residence [14] The only way to qualify as a non-resident (for the time of the actual overseas stay) in these circumstances is if the Commissioner is satisfied `that his permanent place of abode is outside Australia' 27 CTBR (NS) Case 145 Australia flag 1
FCT v Applegate 27 ALR 1145; (1979) 9 ATR 899 Australia circa 1979 LexisNexis AU flag 20

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