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

(2021) 23 Journal of Australian Taxation 38
Ng, Elizabeth
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6, s8, s14
Income Tax Assessment Act 1997 (Cth)
Income Tax Rates Act 1986 (Cth)
Taxation Administration Act 1953 (Cth) s6
Income Tax Rates Amendment (Working Holiday Maker Reform) Act 2016 (Cth)

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 flag
Joubert and Commissioner of Taxation [2020] AATA 2645 Administrative Appeals Tribunal Australia 3 Aug 2020 AustLII flag
Dapper Coelho and Commissioner of Taxation [2020] AATA 2474 Administrative Appeals Tribunal Australia 27 Jun 2020 AustLII flag
MacKinnon and Commissioner of Taxation [2020] AATA 1647 Administrative Appeals Tribunal Australia 9 Jun 2020 AustLII flag
Schiele and Commissioner of Taxation [2020] AATA 286 Administrative Appeals Tribunal Australia 24 Feb 2020 AustLII flag
"Residence Tests for Individuals: Impact of the Harding Decision" (2020) 54 (6) Taxation in Australia 3 Taxation in Australia Australia circa 2020 flag
"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 flag
Pike v Commissioner of Taxation [2019] FCA 2185 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 AustLII flag
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag
Commissioner of Taxation v Harding [2019] HCATrans 191 High Court of Australia Australia - Commonwealth 13 Sep 2019 AustLII flag
Lochtenberg v Commissioner of Taxation [2019] FCA 1167 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag
Handsley and Commissioner of Taxation (Taxation) [2019] AATA 917 Administrative Appeals Tribunal Australia 17 May 2019 AustLII flag
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
Lochtenberg and Commissioner of Taxation (Taxation) [2018] AATA 4667 Administrative Appeals Tribunal Australia 30 Nov 2018 AustLII flag
Harding v Commissioner of Taxation [2018] FCA 837; 108 ATR 137 Federal Court of Australia Australia - Commonwealth 8 Jun 2018 AustLII flag
"of Residence Litigation?" (2018) 47 Australian Tax Review 46 Australian Tax Review Australia circa 2018 Legal Online / Informit flag
Shord v FCT [2017] FCAFC 167; 235 FCR 157 Federal Court of Australia Australia - Commonwealth 26 Oct 2017 AustLII flag
Tan and Commissioner of Taxation (Taxation) [2016] AATA 1062 Administrative Appeals Tribunal Australia 21 Dec 2016 AustLII flag
Landy and Commissioner of Taxation [2016] AATA 754 Administrative Appeals Tribunal Australia 28 Sep 2016 AustLII flag
"A case for statutory simplification" (2016) 19 (3) Tax Specialist 119 Tax Specialist circa 2016
Hughes and Commissioner of Taxation [2015] AATA 1007 Administrative Appeals Tribunal Australia 22 Dec 2015 AustLII flag
Shord v Commissioner of Taxation [2015] AATA 355 Administrative Appeals Tribunal Australia 21 May 2015 AustLII flag
Jaczenko and Commissioner of Taxation [2015] AATA 125 Administrative Appeals Tribunal Australia 6 Mar 2015 AustLII flag
Koustrup and Commissioner of Taxation [2015] AATA 126 Administrative Appeals Tribunal Australia 6 Mar 2015 AustLII flag
Clemens and Commissioner of Taxation [2015] AATA 124 Administrative Appeals Tribunal Australia 6 Mar 2015 AustLII flag
"A judicial perspective on tax reform" (2011) 35 Melbourne University Law Review 243 Melbourne University Law Review Australia circa 2011 HeinOnline / LexisNexis flag
"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 flag
"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 flag
(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 flag
"Themes and issues in tax simplification" (1993) 10 (4) Australian Tax Forum 417 Australian Tax Forum Australia circa 1993 flag
Hafza v Director-General of Social Security [1985] FCA 164; (1985) 6 FCR 444; (1985) 60 ALR 674; 8 ALN N58 Federal Court of Australia Australia - Commonwealth 23 May 1985 AustLII flag
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
Scarfe v The FCT [1920] ArgusLawRp 104; (1921) 27 ALR 114 Argus Law Reports Australia 27 Sep 1920 AustLII flag

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