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Levene v Inland Revenue Commissioners   flag  414

[1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486
House of Lords
United Kingdom
9th March, 1928

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nikolic; Secretary, Department of Social Services and (Social services second review) [2024] AATA 2883 Administrative Appeals Tribunal Australia 10 Jul 2024 AustLII flag
Quy v Commissioner of Taxation (No 3) [2024] FCA 726 Federal Court of Australia Australia - Commonwealth 28 Jun 2024 AustLII flag
Quy and Commissioner of Taxation (Taxation) [2024] AATA 245 Administrative Appeals Tribunal Australia 26 Feb 2024 AustLII flag 2
AB and CD [2024] WASAT 6 State Administrative Tribunal of Western Australia Australia - Western Australia 14 Feb 2024 AustLII flag 4
2306118 (Migration) [2024] AATA 541 Administrative Appeals Tribunal Australia 1 Feb 2024 AustLII flag
L v O (Stay of Order; Hadkinson Order; Security for Costs) [2024] EWFC 6 England and Wales Family Court United Kingdom - England and Wales 26 Jan 2024 BAILII flag
Lazarychev () v Lyndou [2024] EWHC 8 (Ch) High Court of England and Wales United Kingdom - England and Wales 9 Jan 2024 BAILII flag 2
Bechara v Bates (No 3) [2023] FCA 1559 Federal Court of Australia Australia - Commonwealth 11 Dec 2023 AustLII flag
Ives v Revenue And Customs (Closure notices referring to omitted "property developing income" - whether the "matter in question") [2023] UKFTT 968 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Nov 2023 BAILII flag 1
BEGUM v Revenue & Customs (Income Tax/Capital Gains Tax - Penalties) [2023] UKFTT 785 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Sep 2023 BAILII flag
PQBZ and Commissioner of Taxation (Taxation) [2023] AATA 2984 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag 1
Lyndou v Lazarichev [2023] EWHC 1487 (Ch) High Court of England and Wales United Kingdom - England and Wales 16 Jun 2023 BAILII flag 2
Alex v Homes Victoria [2023] VSC 310 Supreme Court of Victoria Australia - Victoria 8 Jun 2023 AustLII flag
HRH Prince Hussam Bin Saud Bin Abdulaziz Al Saud v Mobile Telecommunications Co KSCP [2023] EWHC 1144 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 May 2023 BAILII flag 1
Lyons v Revenue and Customs (Residence of an individual - application of Gaines-Cooper and common law principles) [2023] UKFTT 294 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Mar 2023 BAILII flag
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR TR2023/1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Sarros and Commissioner of State Revenue [2022] WASAT 102 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Nov 2022 AustLII flag 2
Stait v Cosmos Insurance Ltd Cyprus [2022] EWCA Civ 1429 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Nov 2022 BAILII flag 1
McCabe v The Commissioner for His Majesty's Revenue and Customs (INCOME TAX - residence - whether Appellant had ceased to be resident in the UK - application of UK-Belgium DTC) [2022] UKFTT 356 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Sep 2022 BAILII flag
Penn and Teede [2022] WASAT 31 State Administrative Tribunal of Western Australia Australia - Western Australia 15 Aug 2022 AustLII flag
ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) [2022] UKFTT 199 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2022 BAILII flag 1
Peng v Chief Commissioner of State Revenue [2022] NSWCATAD 212 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 22 Jun 2022 AustLII flag 2
Tai & Shih [2022] FedCFamC1F 381 Federal Circuit and Family Court of Australia - Division 1 First Instance Australia - Commonwealth 31 May 2022 AustLII flag
Fiji Independent Commission Against Corruption (FICAC) v Nawaikula [2022] FJHC 192 High Court of Fiji Fiji 3 May 2022 PacLII flag 4
MARK CAMPBELL v Revenue & Customs (CAPITAL GAINS TAX - Whether dwelling houses were purchased as part of a trade or venture) [2022] UKFTT 46 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
TR 2022/D2 - Income tax: residency tests for individuals [2022] ATODTR TR2022/D2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
Oberg and Commissioner of Taxation (Taxation) [2021] AATA 4606 Administrative Appeals Tribunal Australia 13 Dec 2021 AustLII flag
Chowdhury v PZU SA [2021] EWHC 3037 (QB); [2022] RTR 13 High Court of England and Wales United Kingdom - England and Wales 12 Nov 2021 BAILII flag 3
Landsberg v National Driving Licence Service (Approved) [2021] IEHC 748 High Court of Ireland Republic of Ireland 5 Nov 2021 BAILII flag
Flowers v Centro Medico & Berkley EspaƱa t/a Hospital Clinic Benidorm [2021] EWHC 2437 (QB) High Court of England and Wales United Kingdom - England and Wales 31 Aug 2021 BAILII flag 2
Lakatamia Shipping Co Ltd v Su [2021] EWHC 1866 (Ch); [2022] BPIR 181 High Court of England and Wales United Kingdom - England and Wales 1 Jul 2021 BAILII flag 4
Dowse v Commissioner of State Revenue [2021] QCAT 221 Queensland Civil and Administrative Tribunal Australia - Queensland 8 Jun 2021 AustLII flag
Lester; Secretary, Department of Social Services and (Social services second review) [2021] AATA 1575 Administrative Appeals Tribunal Australia 3 Jun 2021 AustLII flag 1
Raissis v Chief Commissioner of State Revenue [2021] NSWCATAD 99 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 26 Apr 2021 AustLII flag 10
WWRT Ltd v Tyshchenko [2021] EWHC 939 (Ch) High Court of England and Wales United Kingdom - England and Wales 21 Apr 2021 BAILII flag 8
Hariz and Secretary, Department of Social Services (Social services second review) [2021] AATA 614 Administrative Appeals Tribunal Australia 24 Mar 2021 AustLII flag
Worcestershire County Council, R (On the Application Of) v Secretary of State for Health and Social Care [2021] EWHC 682 (Admin) High Court of England and Wales United Kingdom - England and Wales 22 Mar 2021 BAILII flag 3
Mahon and Secretary, Department of Social Services (Social services second review) [2021] AATA 373 Administrative Appeals Tribunal Australia 3 Mar 2021 AustLII flag
X v The Secretary of State for the Home Department [2021] EWHC 355 (Fam) High Court of England and Wales United Kingdom - England and Wales 18 Feb 2021 BAILII flag 3
Nguyen and Secretary, Department of Social Services (Social services second review) [2020] AATA 4969 Administrative Appeals Tribunal Australia 10 Dec 2020 AustLII flag
Arjunan and Commissioner of Taxation (Taxation) [2020] AATA 4024 Administrative Appeals Tribunal Australia 13 Oct 2020 AustLII flag 1
Singh v Singh [2020] FJHC 821 High Court of Fiji Fiji 5 Oct 2020 PacLII flag
Gurney and Commissioner of Taxation [2020] AATA 3813 Administrative Appeals Tribunal Australia 30 Sep 2020 AustLII flag 3
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 20
Wang (Migration) [2020] AATA 3337 Administrative Appeals Tribunal Australia 30 Jun 2020 AustLII flag
Dapper Coelho and Commissioner of Taxation [2020] AATA 2474 Administrative Appeals Tribunal Australia 27 Jun 2020 AustLII flag 4
Bayside City Council v Stockland Development Pty Ltd [2020] VSC 354 Supreme Court of Victoria Australia - Victoria 18 Jun 2020 AustLII flag 1
Re Murray (deceased) [2020] QSC 155 Supreme Court of Queensland Australia - Queensland 12 Jun 2020 AustLII flag 1
MacKinnon and Commissioner of Taxation [2020] AATA 1647 Administrative Appeals Tribunal Australia 9 Jun 2020 AustLII flag 5
Hashmi v Revenue & Customs (CAPITAL GAINS TAX - disposal of three residential properties) [2020] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2020 BAILII flag
Dempsey; Secretary, Department of Social Services and (Social services second review) [2020] AATA 1302 Administrative Appeals Tribunal Australia 13 May 2020 AustLII flag
Mokhtabad Amreie (Migration) [2020] AATA 3251 Administrative Appeals Tribunal Australia 6 May 2020 AustLII flag
NTJ v NTJ (Human Rights) [2020] VCAT 547 Victorian Civil and Administrative Tribunal Australia - Victoria 5 May 2020 AustLII flag 8
[2020] Hkcfi 1595 (29 April 2020) [2020] HKCFI 1595 Hong Kong Court of First Instance Hong Kong 29 Apr 2020 HKLII flag
Re li Ye [2020] HKCFI 636 Hong Kong Court of First Instance Hong Kong 29 Apr 2020 HKLII flag 2
[2020] Hkcfi 450 (29 April 2020) [2020] HKCFI 450 Hong Kong Court of First Instance Hong Kong 29 Apr 2020 HKLII flag
Chubb European Group SE v Health Insurance Authority [2020] IECA 91 Irish Competition Authority Republic of Ireland 8 Apr 2020 BAILII flag 7
Da Silva v Revenue & Customs (INCOME TAX - termination payment - foreign service relief) [2020] UKFTT 163 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2020 BAILII flag
Martin and Secretary, Department of Social Services (Social services second review) [2020] AATA 595 Administrative Appeals Tribunal Australia 19 Mar 2020 AustLII flag
Schiele and Commissioner of Taxation [2020] AATA 286 Administrative Appeals Tribunal Australia 24 Feb 2020 AustLII flag 4
Louis Da Silva v Revenue & Customs (INCOME TAX - termination payment) [2020] UKFTT 106 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2020 BAILII flag
Adams v Revenue & Customs (CAPITAL GAINS TAX) [2020] UKFTT 56 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2020 BAILII flag
Hart v Commissioner of State Revenue (Review and Regulation) [2020] VCAT 68 Victorian Civil and Administrative Tribunal Australia - Victoria 20 Jan 2020 AustLII flag
Pike v Commissioner of Taxation [2019] FCA 2185 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 AustLII flag 11
Bazzi and Secretary, Department of Social Services (Social services second review) [2019] AATA 5395 Administrative Appeals Tribunal Australia 10 Dec 2019 AustLII flag
Simpson v Revenue & Customs (CAPITAL GAINS TAX - principal private residence relief) [2019] UKFTT 704 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Nov 2019 BAILII flag
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag 7
Hailey & Carola [2019] FamCA 784 Family Court of Australia Australia 24 Oct 2019 AustLII flag
[2019] Hkcfi 4705 (11 October 2019) [2019] HKCFI 4705 Hong Kong Court of First Instance Hong Kong 11 Oct 2019 HKLII flag
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag 14
Re Li Shu Chung [2019] HKCFI 2500 Hong Kong Court of First Instance Hong Kong 11 Oct 2019 HKLII flag 6
Zmijarevic v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 1162 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Aug 2019 AustLII flag
Fitzjohn v Revenue & Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) [2019] UKFTT 488 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2019 BAILII flag
Khatery (Migration) [2019] AATA 3679 Administrative Appeals Tribunal Australia 4 Jul 2019 AustLII flag
Rowan v Commissioner of State Revenue [2019] QCAT 151 Queensland Civil and Administrative Tribunal Australia - Queensland 7 Jun 2019 AustLII flag 1
Handsley and Commissioner of Taxation (Taxation) [2019] AATA 917 Administrative Appeals Tribunal Australia 17 May 2019 AustLII flag 8
Hargreaves v HMRC [2019] UKFTT 244 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2019 BAILII flag 10
Tugushev v Orlov [2019] EWHC 645 (Comm) High Court of England and Wales United Kingdom - England and Wales 27 Mar 2019 BAILII flag 17
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
Charman v HMRC [2018] UKFTT 765 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Dec 2018 BAILII flag 5
Mackay v Commissioners for Her Majesty s Revenue and Customs [2018] UKUT 378 United Kingdom Upper Tribunal United Kingdom 22 Nov 2018 BAILII flag 2
Neville and Coach (Child support) [2018] AATA 3292 Administrative Appeals Tribunal Australia 16 Jul 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 22
Glyn v HMRC [2018] UKFTT 219 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Apr 2018 BAILII flag 2
Philippou and Secretary, Department of Social Services (Social services second review) [2018] AATA 649 Administrative Appeals Tribunal Australia 23 Mar 2018 AustLII flag
Austin v Commissioner of Police [2018] QDC 41 District Court of Queensland Australia - Queensland 22 Mar 2018 AustLII flag
Donoghue v Commissioner of Taxation [2018] FCA 468 Federal Court of Australia Australia - Commonwealth 12 Mar 2018 AustLII flag 4
Mc v SSWP (UC) [2018] UKUT 44 United Kingdom Upper Tribunal United Kingdom 8 Feb 2018 BAILII flag 1
Shulman v Kolomoisky [2018] EWHC 160 (Ch) High Court of England and Wales United Kingdom - England and Wales 2 Feb 2018 BAILII flag 8
Minister for Energy, Environment and Climate Change v Morton [2017] VSC 774 Supreme Court of Victoria Australia - Victoria 19 Dec 2017 AustLII flag 8
Compton v Ramsay Health Care Australia Pty Ltd [2017] FCAFC 221 Federal Court of Australia Australia - Commonwealth 18 Dec 2017 AustLII flag 3
Ollerenshaw v The Uniting Church in Australia Property Trust (NSW) [2017] NSWSC 1637 Supreme Court of New South Wales Australia - New South Wales 28 Nov 2017 AustLII flag 9
Byrne v Hamilton [2017] NSWDC 334 District Court of New South Wales Australia - New South Wales 23 Nov 2017 AustLII flag
Arthur v Commissioners for Her Majesty s Revenue and Customs [2017] EWCA Civ 1756 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Nov 2017 BAILII flag 4
Peck v Revenue and Customs (INCOME TAX : residence) [2017] UKFTT 770 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2017 BAILII flag
Ali v Jack's Restaurant Ltd [2017] FJHC 674 High Court of Fiji Fiji 18 Sep 2017 PacLII flag
Fuller v Alford [2017] FCA 782; (2017) 252 FCR 168 Federal Court of Australia Australia - Commonwealth 12 Jul 2017 AustLII flag 13
Ramsay Health Care Australia Pty Ltd v Compton (No 2) [2017] FCA 629 Federal Court of Australia Australia - Commonwealth 2 Jun 2017 AustLII flag 9
Mackay v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income) [2017] UKFTT 441 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 May 2017 BAILII flag
[2017] Hkcfi 645 (16 May 2017) [2017] HKCFI 645 Hong Kong Court of First Instance Hong Kong 16 May 2017 HKLII flag
Khan v Khan [2017] FJHC 468 High Court of Fiji Fiji 13 Apr 2017 PacLII flag
Modo Project Builders Pty Ltd v Frankston CC [2017] VCAT 390 Victorian Civil and Administrative Tribunal Australia - Victoria 16 Mar 2017 AustLII flag 3
Landy and Commissioner of Taxation [2016] AATA 754 Administrative Appeals Tribunal Australia 28 Sep 2016 AustLII flag 1
Ward v Commissioner of State Revenue [2016] VCAT 1307 Victorian Civil and Administrative Tribunal Australia - Victoria 4 Aug 2016 AustLII flag 12
Application for Adoption by Rosalind Dawn Glass, In re [2016] PGNC 167 National Court of Papua New Guinea Papua New Guinea 15 Jul 2016 PacLII flag
De Wilde v Minister of Home Affairs (SA 48/2014) [2016] NASC 12 Supreme Court of Namibia Namibia 23 Jun 2016 SAFLII flag
Payne and Secretary, Department of Social Services (Social services second review) [2016] AATA 143 Administrative Appeals Tribunal Australia 11 Mar 2016 AustLII flag
Carey v HMRC [2015] UKFTT 466 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Sep 2015 BAILII flag 1
Greenfield v Chief Executive of the Ministry of Social Development [2015] NZSCTrans 20 New Zealand 20 Aug 2015 NZLII flag
R (Cornwall County Council) v Secretary of State for Health [2015] UKSC 46; [2016] AC 137 United Kingdom Supreme Court United Kingdom 8 Jul 2015 BAILII flag 9
Shord v Commissioner of Taxation [2015] AATA 355 Administrative Appeals Tribunal Australia 21 May 2015 AustLII flag 3
William Thomson vroland John Jeans [2015] HKCFI 377 Hong Kong Court of First Instance Hong Kong 31 Mar 2015 HKLII flag
Mitchell and Secretary, Department of Social Services [2015] AATA 28 Administrative Appeals Tribunal Australia 21 Jan 2015 AustLII flag
Michael Wilson & Partners v Slater [2014] FCCA 2871 Federal Circuit Court of Australia Australia 19 Dec 2014 AustLII flag 5
Agius and Commissioner of Taxation [2014] AATA 854 Administrative Appeals Tribunal Australia 17 Nov 2014 AustLII flag 3
Vector Ltd v Commissioner of Inland Revenue [2014] NZHC 2069; (2014) 26 NZTC 21-096 High Court of New Zealand New Zealand 29 Aug 2014 NZLII flag 1
Chen and Secretary, Department of Social Services [2014] AATA 457 Administrative Appeals Tribunal Australia 8 Jul 2014 AustLII flag 1
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence) [2014] UKUT 251 United Kingdom Upper Tribunal United Kingdom 30 May 2014 BAILII flag 1
Re Dempsey and FCT [2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698 Administrative Appeals Tribunal Australia 29 May 2014 AustLII flag 19
Swannell and Building Services Board [2014] WASAT 53 State Administrative Tribunal of Western Australia Australia - Western Australia 7 May 2014 AustLII flag
Guissouma and Commissioner of Taxation [2013] AATA 875 Administrative Appeals Tribunal Australia 9 Dec 2013 AustLII flag
Da Rin v Duffy [2013] NSWADT 284 Administrative Decisions Tribunal Australia - New South Wales 9 Dec 2013 AustLII flag 3
In re Dunne (a bankrupt) [2013] IEHC 583; [2013] 2 IR 796 High Court of Ireland Republic of Ireland 6 Dec 2013 BAILII flag 4
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 4f55u16a 7a69u16a 6587u16a [2013] HKCFI 1347 Hong Kong Court of First Instance Hong Kong 27 Nov 2013 HKLII flag
Suzanne Ruth Henderson v Scott Henderson [2013] HKCFI 1963 Hong Kong Court of First Instance Hong Kong 27 Nov 2013 HKLII flag 3
1218941 [2013] MRTA 3079 Migration Review Tribunal Australia 20 Nov 2013 AustLII flag
Murray and Commissioner of Taxation [2013] AATA 780 Administrative Appeals Tribunal Australia 1 Nov 2013 AustLII flag
Mason and Secretary, Department of Social Services [2013] AATA 781 Administrative Appeals Tribunal Australia 1 Nov 2013 AustLII flag
Stephen Norman Rumbelow Pauline Mary Rumbelow v Revenue & Customs [2013] UKFTT 637 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Oct 2013 BAILII flag
Paul Gibson v The Commissioners for HMRC [2013] UKFTT 636 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2013 BAILII flag 1
ZKBN and Commissioner of Taxation [2013] AATA 604 Administrative Appeals Tribunal Australia 27 Aug 2013 AustLII flag
AA v Secretary of State for Work and Pensions (IS) [2013] UKUT 406 United Kingdom Upper Tribunal United Kingdom 19 Aug 2013 BAILII flag
Piers Moore v HMRC [2013] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2013 BAILII flag 2
Pillay and Commissioner of Taxation [2013] AATA 447 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1
Domingo Daniel l v Commissioner of Registration [2013] HKCFA 20; (2013) 16 HKCFAR 45 Hong Kong Court of Final Appeal Hong Kong 25 Mar 2013 HKLII flag
An appeal against a decision of the Benefits Review Committee [2013] NZSSAA 14 Social Security Appeal Authority of New Zealand New Zealand 18 Feb 2013 NZLII flag 2
An appeal against a decision of the Benefits Review Committee [2013] NZSSAA 5 Social Security Appeal Authority of New Zealand New Zealand 22 Jan 2013 NZLII flag
R (Cornwall Council) v Secretary of State for Health [2012] EWHC 3739 (Admin) High Court of England and Wales United Kingdom - England and Wales 21 Dec 2012 BAILII flag 4
Kolln v Chief Commissioner of State Revenue [2012] NSWADT 269 Administrative Decisions Tribunal Australia - New South Wales 18 Dec 2012 AustLII flag
1011083 [2012] MRTA 3445 Migration Review Tribunal Australia 14 Nov 2012 AustLII flag
Russell & Russell (No 5) [2012] FamCA 917 Family Court of Australia Australia 7 Nov 2012 AustLII flag 2
Boucaut and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2012] AATA 726 Administrative Appeals Tribunal Australia 23 Oct 2012 AustLII flag 9
Commissioner of State Revenue v Burdinat [2012] WASC 359; (2012) 90 ATR 689 Supreme Court of Western Australia Australia - Western Australia 25 Sep 2012 AustLII flag 4
Regan v Revenue & Customs [2012] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Sep 2012 BAILII flag 1
Lynette Dawn Yates v Revenue & Customs [2012] UKFTT 568 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2012 BAILII flag 1
Regan v Revenue & Customs [2012] UKFTT 570 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2012 BAILII flag
Re L (A Child) (Recognition of Foreign Order) [2012] EWCA Civ 1157 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Aug 2012 BAILII flag 8
Subramaniam v Mental Health Review Tribunal [2012] NSWSC 918; (2012) 268 FLR 243; (2012) 83 NSWLR 171 Supreme Court of New South Wales Australia - New South Wales 17 Aug 2012 AustLII flag 5
Liu v South Pacific Timber (1990) Ltd [2012] NZEmpC 129 New Zealand Employment Court New Zealand 2 Aug 2012 NZLII flag 11
GrainCorp Operations Ltd v Liverpool Plains Shire Council [2012] NSWLEC 143 Land and Environment Court of New South Wales Australia - New South Wales 28 Jun 2012 AustLII flag 8
Chief Commissioner of State Revenue v Ghali [2012] NSWADTAP 20 Administrative Decisions Tribunal Australia - New South Wales 7 Jun 2012 AustLII flag 4
Burdinat and Commissioner of State Revenue [2012] WASAT 105 State Administrative Tribunal of Western Australia Australia - Western Australia 21 May 2012 AustLII flag 1
9999u16a 6e2fu16a 7279u16a 5225u16a 884cu16a 653fu16a 5340u16a 8a34u16a 9ec3u16a 7a4eu16a 8ce2u16a [2012] HKCA 137 Hong Kong Court of Appeal Hong Kong 28 Mar 2012 HKLII flag
Gunawan and Commissioner of Taxation [2012] AATA 119 Administrative Appeals Tribunal Australia 28 Feb 2012 AustLII flag
Bank of Western Australia Ltd v Kwok [2012] FMCA 106 Federal Magistrates Court of Australia Australia 10 Feb 2012 AustLII flag
1 st Contact Ltd v HMRC [2012] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2012 BAILII flag 2
[2012] HKDC 11 (5 January 2012) [2012] HKDC 11 Hong Kong District Court Hong Kong 5 Jan 2012 HKLII flag
[2012] HKDC 10 (5 January 2012) [2012] HKDC 10 Hong Kong District Court Hong Kong 5 Jan 2012 HKLII flag
Knell v Travel Compensation Fund [2011] SADC 183 District Court of South Australia Australia - South Australia 5 Dec 2011 AustLII flag
Iyengar [2011] AATA 856; (2011) 85 ATR 924 Administrative Appeals Tribunal Australia 30 Nov 2011 AustLII flag 12
Dr Paul Broome v Revenue & Customs [2011] UKFTT 760 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Nov 2011 BAILII flag
R (Davies) v Revenue and Customs Commissioners [2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625 United Kingdom Supreme Court United Kingdom 19 Oct 2011 BAILII flag 90
0907703 [2011] MRTA 2271 Migration Review Tribunal Australia 5 Oct 2011 AustLII flag
Pek and Secretary, Dept of Families, Housing, Community Services and Indigenous Affairs, Re [2011] AATA 598; (2011) 55 AAR 369; (2011) 126 ALD 585 Administrative Appeals Tribunal Australia 29 Aug 2011 AustLII flag
Mynott and Commissioner of Taxation, Re [2011] AATA 539; (2011) 122 ALD 425 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 3
[2011] Hkcfi 450 (19 May 2011) [2011] HKCFI 450 Hong Kong Court of First Instance Hong Kong 19 May 2011 HKLII flag
1001645 [2011] MRTA 693 Migration Review Tribunal Australia 6 Apr 2011 AustLII flag
Wairua v Norman HC Whangarei CIV-2010-488-584 [2011] NZHC 859 High Court of New Zealand New Zealand 25 Mar 2011 NZLII flag
Development Assessment Commission v Lawry [2011] SASC 14; (2011) 109 SASR 105 Supreme Court of South Australia Australia - South Australia 16 Feb 2011 AustLII flag 2
R (Hertfordshire County Council) v Hammersmith and Fulham London Borough Council [2011] EWCA Civ 77; [2011] LGR 536 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Feb 2011 BAILII flag 9
Homisan and Commissioner of State Revenue [2011] WASAT 22 State Administrative Tribunal of Western Australia Australia - Western Australia 7 Feb 2011 AustLII flag
Grace v HMRC [2011] UKFTT 36 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jan 2011 BAILII flag 1
Killick and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2010] AATA 1059 Administrative Appeals Tribunal Australia 23 Dec 2010 AustLII flag 16
1005637 [2010] MRTA 2630 Migration Review Tribunal Australia 14 Dec 2010 AustLII flag
Springthorpe v Revenue & Customs [2010] UKFTT 582 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2010 BAILII flag 4
Samuel Megwa v Revenue & Customs [2010] UKFTT 543 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Oct 2010 BAILII flag
Robson v Robson [2010] QSC 378 Supreme Court of Queensland Australia - Queensland 7 Oct 2010 AustLII flag 4
Christian v Griffiths [2010] NFSC 5 Supreme Court of Norfolk Island Australia - Norfolk Island 19 Aug 2010 AustLII flag 2
Neary v Service Children's Education [2010] UKEAT 0101_10_1706; [2010] ICR 1083 Employment Appeals Tribunal United Kingdom 17 Jun 2010 BAILII flag
Relfo Ltd (in liquidation) v Varsani [2010] EWCA Civ 560; [2011] 1 WLR 1402 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 May 2010 BAILII flag 12
Oliffe and Military Rehabilitation and Compensation Commission [2010] AATA 239 Administrative Appeals Tribunal Australia 1 Apr 2010 AustLII flag
R (M) v London Borough of Hammersmith & Fulham and R (Hertfordshire County Council) v London Borough of Hammersmith & Fulham [2010] EWHC 562 (Admin); [2010] LGR 678 High Court of England and Wales United Kingdom - England and Wales 3 Mar 2010 BAILII flag 4
R (oao Davies) v Commissioners for HM's Revenue and Customs [2010] EWCA Civ 83; [2010] BTC 198 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Feb 2010 BAILII flag 3
Turberville v Revenue & Customs [2010] UKFTT 69; [2010] WTLR 899; [2010] STI 1619 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2010 BAILII flag
Tucza v HMRC [2010] UKFTT 53; [2010] WTLR 715; [2010] STI 1594 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2010 BAILII flag 2
Khan and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2010] AATA 44 Administrative Appeals Tribunal Australia 22 Jan 2010 AustLII flag 2
Hankinson v HMRC [2009] UKFTT 384; 81 Tax Cas 424 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Dec 2009 BAILII flag 8
Matula and Secretary, Dept of Families, Housing, Community Services and Indigenous Affairs, Re [2009] AATA 993; (2009) 115 ALD 45 Administrative Appeals Tribunal Australia 24 Dec 2009 AustLII flag 6
071254625 [2009] MRTA 2793 Migration Review Tribunal Australia 7 Dec 2009 AustLII flag
Kupisz and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2009] AATA 893 Administrative Appeals Tribunal Australia 20 Nov 2009 AustLII flag
0803648 [2009] MRTA 2420 Migration Review Tribunal Australia 5 Nov 2009 AustLII flag 1
Lyle Dicker Grace v The Commissioners for Her Majestyā€™s Revenue and Customs [2009] EWCA Civ 1082; [2009] BTC 704 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Oct 2009 BAILII flag 21
Chand v Hussein [2009] FJHC 286 High Court of Fiji Fiji 14 Oct 2009 PacLII flag 7
Joseph and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2009] AATA 728 Administrative Appeals Tribunal Australia 23 Sep 2009 AustLII flag 2
Relfo Ltd (in liquidation) v Varsani [2009] EWHC 2297 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 Sep 2009 BAILII flag 3
Rosehart and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2009] AATA 699 Administrative Appeals Tribunal Australia 11 Sep 2009 AustLII flag 1
Cardiacos v Cooper Consulting & Construction Services (Aust) Pty Ltd [2009] NSWSC 938 Supreme Court of New South Wales Australia - New South Wales 10 Sep 2009 AustLII flag 9
Collett v Repatriation Commission [2009] FCA 667; (2009) 178 FCR 39; 114 ALD 511 Federal Court of Australia Australia - Commonwealth 19 Jun 2009 AustLII flag 5
Chief Commissioner of State Revenue v McIlroy [2009] NSWADTAP 21 Administrative Decisions Tribunal Australia - New South Wales 7 Apr 2009 AustLII flag 17
Genovese v Her Majesty's Revenue & Customs [2009] UKVAT SPC00741 VAT & Duties Tribunals United Kingdom 18 Mar 2009 BAILII flag
Szabo and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 1098 Administrative Appeals Tribunal Australia 9 Dec 2008 AustLII flag
HMRC v Grace [2008] EWHC 2708 (Ch); [2008] STI 2503; [2008] BTC 843 High Court of England and Wales United Kingdom - England and Wales 11 Nov 2008 BAILII flag 10
Ainsworth v RJ Neller Building Pty Ltd [2008] QDC 272 District Court of Queensland Australia - Queensland 3 Nov 2008 AustLII flag
OJSC Oil Co Yugraneft v Abramovich [2008] EWHC 2613 (Comm) High Court of England and Wales United Kingdom - England and Wales 29 Oct 2008 BAILII flag 41
0801347 [2008] MRTA 983 Migration Review Tribunal Australia 1 Oct 2008 AustLII flag
Compass Group (Vic) Pty Ltd (as Trustee for White Roche & Associates Hybrid Trust) v FCT (Compass Group) [2008] AATA 845; [2008] ATC 10-051; 71 ATR 720 Administrative Appeals Tribunal Australia 22 Sep 2008 AustLII flag 6
071766920 [2008] MRTA 811 Migration Review Tribunal Australia 26 Aug 2008 AustLII flag
Halls and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 706 Administrative Appeals Tribunal Australia 12 Aug 2008 AustLII flag
Rankin v The Secretary of War Pensions HC WN CIV-2008-485-382 [2008] NZHC 2440 High Court of New Zealand New Zealand 30 Jul 2008 NZLII flag
071281792 [2008] MRTA 597 Migration Review Tribunal Australia 25 Jun 2008 AustLII flag
071234880 [2008] MRTA 543 Migration Review Tribunal Australia 13 Jun 2008 AustLII flag
Grace v Revenue & Customs [2008] UKSPC SPC00663 United Kingdom Special Commissioners of Income Tax United Kingdom 2 May 2008 BAILII flag
Re Downey and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 287 Administrative Appeals Tribunal Australia 10 Apr 2008 AustLII flag 1
Pobrica and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2008] AATA 238 Administrative Appeals Tribunal Australia 27 Mar 2008 AustLII flag 1
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR 9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
TR 2008/9 - Income tax: meaning of 'Australian superannuation fund' in subsection 295-95(2) of the Income Tax Assessment Act 1997 [2008] ATOTR TR2008/9 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Abbey Beach Resort Management Ltd v Water Corporation Ltd [2007] WASC 268 Supreme Court of Western Australia Australia - Western Australia 20 Nov 2007 AustLII flag 2
W0505316 [2007] MRTA 620 Migration Review Tribunal Australia 31 Oct 2007 AustLII flag
Mihai and Secretary Department of Employment and Workplace Relations [2007] AATA 1894 Administrative Appeals Tribunal Australia 26 Oct 2007 AustLII flag 2
Lee Barrett v Revenue & Customs [2007] UKSPC SPC00639 United Kingdom Special Commissioners of Income Tax United Kingdom 27 Sep 2007 BAILII flag
061025069 [2007] MRTA 424 Migration Review Tribunal Australia 16 Aug 2007 AustLII flag
060979523 [2007] MRTA 303 Migration Review Tribunal Australia 13 Jul 2007 AustLII flag
Commissioner of State Revenue v De Campo [2007] WASCA 136; (2007) 33 WAR 542 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Jun 2007 AustLII flag 5
061028924 [2007] MRTA 262 Migration Review Tribunal Australia 5 Jun 2007 AustLII flag
060570616 [2007] MRTA 194 Migration Review Tribunal Australia 22 May 2007 AustLII flag
Cherney v Deripaska [2007] EWHC 965 (Comm); [2007] 2 All ER (Comm) 785; [2007] All ER (D) 60 High Court of England and Wales United Kingdom - England and Wales 3 May 2007 BAILII flag 15
Armato v Hepburn Shire Council [2007] VCAT 603; (2007) 152 LGERA 407 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Apr 2007 AustLII flag 44
Gaines-Cooper v Revenue & Customs Rev 2 [2006] UKSPC SPC00568 United Kingdom Special Commissioners of Income Tax United Kingdom 31 Oct 2006 BAILII flag
Dunstan v Rickwood [2006] NSWDC 170 District Court of New South Wales Australia - New South Wales 9 Oct 2006 AustLII flag
R(Greenwich) v Secretary of State for Health [2006] EWHC 2576 (Admin) High Court of England and Wales United Kingdom - England and Wales 13 Jul 2006 BAILII flag 6
[2006] Hkcfi 620 (12 June 2006) [2006] HKCFI 620 Hong Kong Court of First Instance Hong Kong 12 Jun 2006 HKLII flag
Re Ku Chu Keung (a debtor) [2006] HKCFI 1755; [2007] 2 HKLRD 292 Hong Kong Court of First Instance Hong Kong 12 Jun 2006 HKLII flag 12
Saqa and Secretary, Department of Family and Community Services [2006] AATA 439 Administrative Appeals Tribunal Australia 22 May 2006 AustLII flag 2
Re McDonald and Transport Accident Commission [2006] VCAT 183; 24 VAR 266 Victorian Civil and Administrative Tribunal Australia - Victoria 16 Feb 2006 AustLII flag 8
Borsak v Cheung [2006] NSWADT 5 Administrative Decisions Tribunal Australia - New South Wales 9 Jan 2006 AustLII flag 6
Firdousi v Secretary, Department of Family and Community Services [2005] AATA 1304; (2005) 89 ALD 436 Administrative Appeals Tribunal Australia 14 Dec 2005 AustLII flag 9
YU KIT CHIU AND ANOTHER v. CHAN SHEK WOO T/A Ć©Ā™Ā³Ć¦ Ā®Ć¦ ĀŒĆ„ Ā«Ć„ [2005] HKDC 294 Hong Kong District Court Hong Kong 14 Dec 2005 HKLII flag 7
Mathai v Kwee [2005] FCA 932 Federal Court of Australia Australia - Commonwealth 19 Jul 2005 AustLII flag 23
N04/05664 [2005] MRTA 829 Migration Review Tribunal Australia 18 Jul 2005 AustLII flag
QX05/5 v Secretary, Department of Family and Community Services [2005] AATA 646; 87 ALD 730 Administrative Appeals Tribunal Australia 22 Jun 2005 AustLII flag 3
Shepherd v Revenue and Customs [2005] UKSPC SPC00484 United Kingdom Special Commissioners of Income Tax United Kingdom 20 Jun 2005 BAILII flag
Chowdhury and Secretary, Department of Family and Community Services [2005] AATA 589 Administrative Appeals Tribunal Australia 20 Jun 2005 AustLII flag
Re Department of Family and Community Services and Pitkin [2005] AATA 532; (2005) 87 ALD 119; 40 AAR 524 Administrative Appeals Tribunal Australia 7 Jun 2005 AustLII flag 5
Arthur and Secretary, Department of Family and Community Services [2005] AATA 481 Administrative Appeals Tribunal Australia 27 May 2005 AustLII flag
Re Gracie and Department of Family & Community Services [2005] AATA 179; 83 ALD 289 Administrative Appeals Tribunal Australia 3 Mar 2005 AustLII flag 10
Lich Dinh Lam [2005] MRTA 182 Migration Review Tribunal Australia 21 Feb 2005 AustLII flag
Haricharan and Secretary, Department of Family and Community Services [2005] AATA 98 Administrative Appeals Tribunal Australia 21 Jan 2005 AustLII flag
Mark v Mark [2005] UKHL 42; [2006] 1 AC 98; [2005] 3 All ER 912; [2006] 2 BCLC 296; [2005] 3 WLR 111; [2005] All ER (D) 370 House of Lords United Kingdom circa 2005 BAILII flag 41
Petalas and Secretary, Department of Family and Community Services [2004] AATA 1423 Administrative Appeals Tribunal Australia 17 Dec 2004 AustLII flag
N04/48762 [2004] RRTA 701 Refugee Review Tribunal Australia 1 Nov 2004 AustLII flag
Re Chief Commissioner of State Revenue and Ferrington [2004] NSWADTAP 41; 57 ATR 170 Administrative Decisions Tribunal Australia - New South Wales 24 Sep 2004 AustLII flag 124
Re Ziino and Commissioner of State Revenue [2004] VCAT 1707; 56 ATR 630 Victorian Civil and Administrative Tribunal Australia - Victoria 2 Sep 2004 AustLII flag 29
[2004] Hkcfi 733 (16 August 2004) [2004] HKCFI 733 Hong Kong Court of First Instance Hong Kong 16 Aug 2004 HKLII flag
Taslim v Secretary, Department of Family and Community Services [2004] FCA 789; (2004) 138 FCR 70; 83 ALD 398; 39 AAR 269 Federal Court of Australia Australia - Commonwealth 22 Jun 2004 AustLII flag 26
Hew, Lap Im [2004] MRTA 6921 Migration Review Tribunal Australia 16 Jun 2004 AustLII flag
A v Entry Clearance Officer, Pretoria (Somalia) [2004] UKIAT 00031 United Kingdom Asylum and Immigration Tribunal United Kingdom 24 Feb 2004 BAILII flag 4
Re Landrigan and Commissioner of State Revenue [2004] VCAT 152; 20 VAR 441 Victorian Civil and Administrative Tribunal Australia - Victoria 4 Feb 2004 AustLII flag 4
Taslim and Secretary; Department of Family and Community Services [2004] AATA 28 Administrative Appeals Tribunal Australia 16 Jan 2004 AustLII flag 3
Ng and Migration Agents Registration Authority [2003] AATA 1192 Administrative Appeals Tribunal Australia 21 Nov 2003 AustLII flag 1
Tarita, Ioan [2003] MRTA 6746 Migration Review Tribunal Australia 2 Oct 2003 AustLII flag
Family & Community Services, Secretary, Department of and Brunner, Re [2003] AATA 749; 77 ALD 130 Administrative Appeals Tribunal Australia 5 Aug 2003 AustLII flag 1
Abdou and Secretary, Department of Family and Community Services [2003] AATA 731; 76 ALD 564 Administrative Appeals Tribunal Australia 1 Aug 2003 AustLII flag
Nassiruddin, Syed [2003] MRTA 5096 Migration Review Tribunal Australia 16 Jul 2003 AustLII flag 1
Lam, Lich Dinh [2003] MRTA 4453 Migration Review Tribunal Australia 27 Jun 2003 AustLII flag 1
Lam, Mei [2003] MRTA 2605 Migration Review Tribunal Australia 30 Apr 2003 AustLII flag
Shand and Commissioner of Taxation [2003] AATA 279; 52 ATR 1088 Administrative Appeals Tribunal Australia 26 Mar 2003 AustLII flag 2
Logue v Hansen Technologies Ltd [2003] FCA 81; (2003) 125 FCR 590 Federal Court of Australia Australia - Commonwealth 17 Feb 2003 AustLII flag 87
Subrahmanyam and Commissioner of Taxation [2002] AATA 1298; 51 ATR 1173 Administrative Appeals Tribunal Australia 13 Dec 2002 AustLII flag 6
Neilson v Overseas Projects Corporation of Victoria Ltd [2002] WASC 231 Supreme Court of Western Australia Australia - Western Australia 2 Oct 2002 AustLII flag 9
Sullivan, Paul [2002] MRTA 3905 Migration Review Tribunal Australia 28 Jun 2002 AustLII flag
Re Smolic and Secretary, Department of Family & Community Services [2002] AATA 467; 68 ALD 538 Administrative Appeals Tribunal Australia 29 May 2002 AustLII flag
[2002] Hkcfi 566 (24 May 2002) [2002] HKCFI 566 Hong Kong Court of First Instance Hong Kong 24 May 2002 HKLII flag
Ayad, Nahil [2002] MRTA 1602 Migration Review Tribunal Australia 25 Mar 2002 AustLII flag
Internal Revenue Commission v Hamidian-Rad [2002] PGSC 3 Supreme Court of Papua New Guinea Papua New Guinea 22 Mar 2002 PacLII flag
Internal Revenue Commission v Rad [2002] PNGLR 315; [2002] PGLawRp 11 Papua New Guinea 22 Mar 2002 PacLII flag
Internal Revenue Commission v Rad [2002] PNGLR 11 Papua New Guinea 22 Mar 2002 PacLII flag
[2002] HKCFI 220 (26 February 2002) [2002] HKCFI 220 Hong Kong Court of First Instance Hong Kong 26 Feb 2002 HKLII flag
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
Ng, Tsan-Hung [2001] MRTA 5489 Migration Review Tribunal Australia 21 Nov 2001 AustLII flag
Simillion, Heather [2001] MRTA 5087 Migration Review Tribunal Australia 31 Oct 2001 AustLII flag
Barton, Glenton [2001] MRTA 5102 Migration Review Tribunal Australia 31 Oct 2001 AustLII flag
Bedingfeld, Helen Pauline [2001] MRTA 3532 Migration Review Tribunal Australia 2 Aug 2001 AustLII flag
Oakleigh Holdings v Atkinson [2001] FMCA 24 Federal Magistrates Court of Australia Australia 10 Apr 2001 AustLII flag
Dvorani v Minister for Immigration and Multicultural Affairs [2000] FCA 1302; 102 FCR 1; 62 ALD 88; 31 AAR 536 Federal Court of Australia Australia - Commonwealth 15 Sep 2000 AustLII flag 4
[2000] Uksscsc CP_3035_1999 (12 September 2000) [2000] UKSSCSC CP_3035_1999 Social Security and Child Support Commission United Kingdom 12 Sep 2000 BAILII flag
Re Joseph and Secretary, Department of Education, Training & Youth Affairs [2000] AATA 607; 31 AAR 479 Administrative Appeals Tribunal Australia 26 Jul 2000 AustLII flag 3
Raad and Department of Family and Community Services [2000] AATA 387 Administrative Appeals Tribunal Australia 18 May 2000 AustLII flag 7
VBI Properties Pty Ltd v Port Phillip City Council [2000] VCAT 885 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Apr 2000 AustLII flag 11
[2000] Hkca 188 (19 April 2000) [2000] HKCA 188 Hong Kong Court of Appeal Hong Kong 19 Apr 2000 HKLII flag
Dvorani and Secretary, Department of Immigration and Multicultural Affairs [2000] AATA 187 Administrative Appeals Tribunal Australia 10 Mar 2000 AustLII flag
MacAonghusa, Inspector Of Taxes v Ringmahon Co Ltd [1999] IEHC 48 High Court of Ireland Republic of Ireland 26 Nov 1999 BAILII flag
Nessa v Chief Adjudication Officer [1999] UKHL 41; [1999] 4 All ER 677; [1999] 1 WLR 1937 House of Lords United Kingdom 21 Oct 1999 BAILII flag 36
Nessa v Chief Adjudication Officer [1999] UKSSCSC CIS_2326_1995 Social Security and Child Support Commission United Kingdom 21 Oct 1999 BAILII flag
Sanders v Nobbs [1999] NFSC 3 Supreme Court of Norfolk Island Australia - Norfolk Island 9 Sep 1999 AustLII flag 1
Derring Lane Pty Ltd v Port Phillip City Council (No 2) [1999] VSC 269; (1999) 108 LGERA 129 Supreme Court of Victoria Australia - Victoria 5 Aug 1999 AustLII flag 31
Maniatis and Secretary, Department of Family and Community Services [1999] AATA 89 Administrative Appeals Tribunal Australia 17 Feb 1999 AustLII flag 3
Re Secretary, Department of Family and Community Services and Papagiannis [1999] AATA 31; (1999) 56 ALD 765 Administrative Appeals Tribunal Australia 22 Jan 1999 AustLII flag 4
Review Applicant: Elena Chmeilina Visa Applicant: Gennady Kouzmenko IRT Reference: V97/02016 #number 12902 [1998] IRTA 12902 Immigration Review Tribunal Australia 26 Oct 1998 AustLII flag
Applicant: Siu King Leung IRT Reference: W98/00536 #number 12779 [1998] IRTA 12779 Immigration Review Tribunal Australia 12 Oct 1998 AustLII flag
KA Reed & Co PL v City Port Phillip [1998] VCAT 413 Victorian Civil and Administrative Tribunal Australia - Victoria 1 Oct 1998 AustLII flag
Applicant: Hiloko Storm Xena Panther IRT Reference: W98/00632 #number 12640 [1998] IRTA 12640 Immigration Review Tribunal Australia 24 Sep 1998 AustLII flag
KA Reed & Co PL v City Port Phillip (1998/24947) [1998] VICCAT 909 Victorian Civil and Administrative Tribunal Australia - Victoria 10 Aug 1998 AustLII flag
Noah v Leslie [1998] PGDC 11 Papua New Guinea District Court Papua New Guinea 30 Jun 1998 PacLII flag
TR 98/17 - Income tax: residency status of individuals entering Australia [1998] ATOTR TR98/17 Australian Taxation Office Australia - Commonwealth circa 1998 AustLII flag
Matter of S (an Infant) (1997) 43 FLR 292 Australia 24 Nov 1997 PacLII flag 2
In re S (an Infant) [1997] FJHC 182 High Court of Fiji Fiji 24 Nov 1997 PacLII flag 2
Stylianos Selamis v Workcover, Nzi Workers Compensation (SA) Pty Ltd (G and T Georgopoulos Transport) [1997] SAWCT 36 South Australian Workers Compensation Tribunal Australia - South Australia 30 Sep 1997 AustLII flag 1
Raymond Marshall Woodhead (Applicant Husband) and Leslie Joanne Woodhead (Respondent Wife) [1997] FamCA 42 Family Court of Australia Australia 22 Sep 1997 AustLII flag
Hopes v Work Cover Corporation [1997] SAWCT 5 South Australian Workers Compensation Tribunal Australia - South Australia 8 May 1997 AustLII flag 1
O ’ Dea v Comcare [1996] AATA 449 Administrative Appeals Tribunal Australia 16 Dec 1996 AustLII flag 1
Zaharakis and Secretary, Department of Social Security [1996] AATA 826 Administrative Appeals Tribunal Australia 20 Sep 1996 AustLII flag
Principal: Jolene Young IRT Reference: W96/00354 #number 7569 [1996] IRTA 7569 Immigration Review Tribunal Australia 12 Aug 1996 AustLII flag 1
Distefano and Secretary, Department of Social Security [1996] AATA 725 Administrative Appeals Tribunal Australia 19 Jul 1996 AustLII flag 1
Sogabule v Maezama [1996] SBHC 36 High Court of Solomon Islands Solomon Islands 19 Jul 1996 PacLII flag
Dubai Bank Ltd v Abbas [1996] EWCA Civ 1342 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jul 1996 BAILII flag 3
Barton v Chief Adjudication Officer [1996] UKSSCSC CIS_164_1994 Social Security and Child Support Commission United Kingdom 16 May 1996 BAILII flag
Applicant: Jaqueline Keihanirad Principal: Virginia Tebyanian IRT Reference: W96/00073 #number 6921 [1996] IRTA 6921 Immigration Review Tribunal Australia 23 Apr 1996 AustLII flag
Fincher v Commissioner for ACT Revenue [1996] ACTAAT 134 Administrative Appeals Tribunal of the Australian Capital Territory Australia - Australian Capital Territory 13 Feb 1996 AustLII flag 2
Applicant: Riad Elhelou Principal: Fares Naoum Elhelou IRT Reference: N95/01329 #number 6266 [1995] IRTA 6266 Immigration Review Tribunal Australia 22 Dec 1995 AustLII flag
Applicant: Wing Fu Leong Principal: Kwai Heung Leong IRT Reference: N94/01068 #number 5874 [1995] IRTA 5874 Immigration Review Tribunal Australia 6 Sep 1995 AustLII flag
Applicant: Kim Siew Lim IRT Reference: W94/01205 #number 5856 [1995] IRTA 5856 Immigration Review Tribunal Australia 31 Aug 1995 AustLII flag
Applicant: Keok Hooi Lee IRT Reference: W94/01204 #number 5701 [1995] IRTA 5701 Immigration Review Tribunal Australia 24 Aug 1995 AustLII flag
Lau San Ching v Apollonia Liu, the Returning Officer of Kwai Tsing District [1995] HKCFI 535 Hong Kong Court of First Instance Hong Kong 19 Jan 1995 HKLII flag
[1995] Hkcfi 18 (19 January 1995) [1995] HKCFI 18 Hong Kong Court of First Instance Hong Kong 19 Jan 1995 HKLII flag
Katsimalis & Department of Social Security, Re [1994] AATA 328; (1995) 83 SSR 1211; (1994) 36 ALD 759 Administrative Appeals Tribunal Australia 8 Nov 1994 AustLII flag 7
Clifopoulos & Department of Social Security, Re [1994] AATA 282; (1994) 36 ALD 745; (1994) 82 SSR 1197 Administrative Appeals Tribunal Australia 21 Sep 1994 AustLII flag 40
Applicant: Nahid Nasiri Principal: Mahnaz Akbarpour Moghaddam IRT Reference: N93/01372 #number 4021 [1994] IRTA 4021 Immigration Review Tribunal Australia 14 Jul 1994 AustLII flag
Turner v Trevorrow [1994] FCA 1091; (1994) 49 FCR 566; (1994) 126 ALR 263 Federal Court of Australia Australia - Commonwealth 16 May 1994 AustLII flag 25
Applicants: Mr Eric King Hay Fung IRT Reference: Q93/01751 #number 3744 [1994] IRTA 3744 Immigration Review Tribunal Australia 8 Apr 1994 AustLII flag
Applicant: Mr Chunhsu Chen Principal: Ms Tzujung Chen IRT Reference: Q93/00695 #number 3319 [1994] IRTA 3319 Immigration Review Tribunal Australia 9 Feb 1994 AustLII flag
Applicant: Ms Layla Harb Principal: Ms Dalal Faris IRT Reference: N93/01493 #number 3220 [1994] IRTA 3220 Immigration Review Tribunal Australia 24 Jan 1994 AustLII flag
Afeaki v Fuko [1993] TOLawRp 7 [1993] Tonga LR 15 Tonga 21 May 1993 PacLII flag 1
Applicant: Mr Kah Chuen William Ng Principal: Mrs Pui Fung Choi IRT Reference: N92/01278 #number 2044 [1993] IRTA 2044 Immigration Review Tribunal Australia 13 May 1993 AustLII flag
Applicant: Ms Mary Nicolson Principal: Mr John Nicolson IRT Reference: N92/01764 #number 1878 [1993] IRTA 1878 Immigration Review Tribunal Australia 31 Mar 1993 AustLII flag
Re Ian James Meredith Ex Parte: Commonwealth Bank of Australia [1993] FCA 101 Federal Court of Australia Australia - Commonwealth 19 Mar 1993 AustLII flag
Applicant: Yin Shung Foo IRT Reference: V92/00315 #number 1554 [1993] IRTA 1554 Immigration Review Tribunal Australia 7 Jan 1993 AustLII flag
Re: Yin Shung Foo Irt Reference No V92/00315 #number 1554 [1993] IRTA 4379 Immigration Review Tribunal Australia 7 Jan 1993 AustLII flag
Buric v Transfield PBM Pty Ltd [1992] NTSC 111; (1992) 112 FLR 189; (1992) 17 MVR 234 Supreme Court of the Northern Territory Australia - Northern Territory 24 Dec 1992 AustLII flag 5
Willis v Castelein HC Auckland M377/92 [1992] NZHC 2743; [1993] 3 NZLR 103; (1993) 2 NZ Conv C 191,490; [1993] ANZ Conv R 501 High Court of New Zealand New Zealand 23 Nov 1992 NZLII flag 9
Re Wybrow and Secretary, Department of Social Security [1992] AATA 315 Administrative Appeals Tribunal Australia 19 Oct 1992 AustLII flag 19
Re Kenneth Dudley Taylor v Natwest Australia Bank Ltd [1992] FCA 505 Federal Court of Australia Australia - Commonwealth 16 Oct 1992 AustLII flag 1
Goodfellow and Department of Social Security [1992] AATA 301 Administrative Appeals Tribunal Australia 8 Oct 1992 AustLII flag 5
Re Stanley Parzatka and the Secretary, Department of Health Housing and Community Services [1992] AATA 268; (1992) 28 ALD 386 Administrative Appeals Tribunal Australia 4 Sep 1992 AustLII flag 3
Re Taylor; Ex parte Natwest Australia Bank Ltd [1992] FCA 296; (1992) 37 FCR 194 Federal Court of Australia Australia - Commonwealth 24 Jun 1992 AustLII flag 76
Re: Roger Anthony Cragg Irt Reference No Q92/00504 #number 919 [1992] IRTA 2302 Immigration Review Tribunal Australia 20 May 1992 AustLII flag
Applicant: Mr Roger Anthony Cragg Principal: As above IRT Reference: Q92/00504 #number 919 [1992] IRTA 919 Immigration Review Tribunal Australia 20 May 1992 AustLII flag 1
IT 2681 - Income tax: residency status of business migrants other Rulings on this topic [1992] ATOITR IT2681 Australian Taxation Office Australia - Commonwealth 14 May 1992 AustLII flag
Buquet; Secretary, Department of Social Security and [1991] AATA 783 Administrative Appeals Tribunal Australia 14 Nov 1991 AustLII flag
Re Einav Kedem and the Secretary, Department of Community Services and Health No: S90/11 Aat [1991] AATA 190 Administrative Appeals Tribunal Australia 19 Aug 1991 AustLII flag
Moa v Faka'osita [1991] Tonga LR 32 Tonga 5 Jun 1991 PacLII flag 2
Lambrecht and Secretary, Department of Community Services and Health [1991] AATA 375 Administrative Appeals Tribunal Australia 13 Feb 1991 AustLII flag
Khoo and Secretary, Department of Social Security [1990] AATA 606 Administrative Appeals Tribunal Australia 9 Aug 1990 AustLII flag
Agnew and Secretary, Department of Social Security [1990] AATA 543 Administrative Appeals Tribunal Australia 6 Jul 1990 AustLII flag
DR Yogesh Bhardwaj v Up [1990] INSC 157; 1990 1 SCALE 808; 1990 2 JT 236; 1990 3 SCC 355; 1990 2 SCR 666; AIR 1991 SC 356 Supreme Court of India India 24 Apr 1990 LIIofIndia flag 2
Hughes Electronics Pty Ltd and Collector of Customs [1990] AATA 385 Administrative Appeals Tribunal Australia 23 Feb 1990 AustLII flag
Segedin and Secretary, Department of Social Security [1990] AATA 382 Administrative Appeals Tribunal Australia 22 Feb 1990 AustLII flag
Re Department of Social Security and Martta Pesu [1989] AATA 267 Administrative Appeals Tribunal Australia 21 Dec 1989 AustLII flag
Steficek; Department of Social Security and [1989] AATA 577 Administrative Appeals Tribunal Australia 22 Sep 1989 AustLII flag
WT88/262 and Commissioner of Taxation [1989] AATA 541 Administrative Appeals Tribunal Australia 30 Aug 1989 AustLII flag
Ptohopoullos and Repatriation Commission [1989] AATA 516 Administrative Appeals Tribunal Australia 14 Aug 1989 AustLII flag
Collector of Customs v Perkins Shipping Pty Ltd [1989] FCA 27; (1989) 24 FCR 520; (1989) 85 ALR 279; 10 AAR 119 Federal Court of Australia Australia - Commonwealth 23 Feb 1989 AustLII flag 19
Samji v Commissioner of Inland Revenue [1987] FJSC 13 Supreme Court of Fiji Fiji 6 Nov 1987 PacLII flag
NT87/459 and Commissioner of Taxation [1987] AATA 346; 18 ATR 3913 Administrative Appeals Tribunal Australia 2 Oct 1987 AustLII flag
[1987] Hkca 103 (26 March 1987) [1987] HKCA 103 Hong Kong Court of Appeal Hong Kong 26 Mar 1987 HKLII flag
Re Paul Noel Dainty and Minister of Immigration and Ethnic Affairs [1987] AATA 7 Administrative Appeals Tribunal Australia 16 Jan 1987 AustLII flag 2
Re Robert Clark and Secretary to the Department of Social Security [1986] AATA 342 Administrative Appeals Tribunal Australia 4 Nov 1986 AustLII flag 2
Re Wilhelm Ravenstein and Secretary To the Department of Social Security [1986] AATA 301 Administrative Appeals Tribunal Australia 10 Oct 1986 AustLII flag
Re Giorgina De Freitas and Jose Carlos De Freitas and the Secretary, Department of Housing and Construction [1986] AATA 155 Administrative Appeals Tribunal Australia 13 Jun 1986 AustLII flag
Mrs VG and Secretary, Department of Housing and Construction [1986] AATA 473 Administrative Appeals Tribunal Australia 4 Apr 1986 AustLII flag
Re Vassis; Ex parte Leung [1986] FCA 21; (1986) 9 FCR 518; (1986) 64 ALR 407 Federal Court of Australia Australia - Commonwealth 10 Feb 1986 AustLII flag 84
Re LA Warren-Mercer and Secretary To the Department of Social Security [1986] AATA 21 Administrative Appeals Tribunal Australia 30 Jan 1986 AustLII flag
Re Margaret Elsdon and Secretary To the Department of Social Security [1985] AATA 208 Administrative Appeals Tribunal Australia 7 Aug 1985 AustLII flag
Re Issa and Secretary, Department of Social Security [1985] AATA 184; (1985) 8 ALN N177 Administrative Appeals Tribunal Australia 18 Jul 1985 AustLII flag 18
GN and RN, an Application [1985] PGLawRp 121 Papua New Guinea 27 May 1985 PacLII flag
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
- Report on Family Law: Custody of Children: Jurisdiction and Enforcement within the United Kingdom [1985] SLR 91 Singapore - Singapore circa 1985 BAILII flag
Re Swinford Scharenguivel and Director-General of Social Security [1984] AATA 528 Administrative Appeals Tribunal Australia 13 Dec 1984 AustLII flag
Masive v Okuk [1984] PGLawRp 390 Papua New Guinea 30 Nov 1984 PacLII flag
Re Mehmet Mengi and Director-General of Social Security [1984] AATA 463 Administrative Appeals Tribunal Australia 25 Oct 1984 AustLII flag
Re Clive Stewart and Director-General of Social Security [1984] AATA 451 Administrative Appeals Tribunal Australia 18 Oct 1984 AustLII flag
Re Pietro Galati and Director-General of Social Security [1984] AATA 343 Administrative Appeals Tribunal Australia 10 Aug 1984 AustLII flag
Re Erasti Petropoulos and Director-General of Social Security [1984] AATA 334 Administrative Appeals Tribunal Australia 9 Aug 1984 AustLII flag 1
Re Leo James English and Director-General of Social Security [1984] AATA 218 Administrative Appeals Tribunal Australia 20 Jun 1984 AustLII flag
Re Houchar and Director-General of Social Security [1984] AATA 47 Administrative Appeals Tribunal Australia 17 Feb 1984 AustLII flag 1
Re Nikolaos Kalathas and Director-General of Social Security [1984] AATA 14 Administrative Appeals Tribunal Australia 20 Jan 1984 AustLII flag
Re Sheila Florence Nathanielsz and Director-General of Social Security [1983] AATA 327 Administrative Appeals Tribunal Australia 30 Sep 1983 AustLII flag
Tegavota v Bennett [1983] SBHC 19 High Court of Solomon Islands Solomon Islands 16 Feb 1983 PacLII flag
Shah, R (on the application of) v Barnet London Borough Council [1982] UKHL 14 House of Lords United Kingdom 16 Dec 1982 BAILII flag 2
Weller v Commissioner of Inland Revenue (1982) 28 FLR 46 Australia 26 Nov 1982 PacLII flag 4
Commissioner of Inland Revenue v Weller [1982] FJCA 4 Court of Appeal of Fiji Fiji 26 Nov 1982 PacLII flag
Re Anastasia Danilatos and Director-General of Social Services [1981] AATA 98 Administrative Appeals Tribunal Australia 28 Aug 1981 AustLII flag
Daduwe v Area, Electoral Commission of PNG and Marao [1979] PGLawRp 160 Papua New Guinea 4 May 1979 PacLII flag
Moresby Northeast Parliamentary Election: Damena v Lowa [1977] PGLawRp 448 Papua New Guinea 7 Nov 1977 PacLII flag
Attorney General of Canada v Canard [1976] 1 SCR 170 Supreme Court of Canada Canada 28 Jan 1975 Supreme Court of Canada flag 5
University Hill Foundation v Commissioner of Internal Revenue 446 F2d 701 United States Court of Appeals, Ninth Circuit United States 17 May 1971 WorldLII flag 3
Clarke v Clarke; Insurance Office of Australia Ltd (Third Party) [1964] VicRp 100; [1964] VR 773 Australia - Victoria 20 Oct 1964 AustLII flag 11
Excelsior Textile Supply Pty Ltd, Re [1964] VicRp 70; [1964] VR 574 Australia - Victoria 20 May 1964 AustLII flag 11
Merchants Warehouse Co v Commissioner of Internal Revenue 261 F2d 277 United States Court of Appeals, Sixth Circuit United States 24 Oct 1958 WorldLII flag
Badurdeen v Commissioner For the Registration of Indian and Pakistani Residents - NLR - 354 of 52 [1951] LKSC 2; (1951) 52 NLR 354 Sri Lankan Supreme Court Sri Lanka 18 May 1951 AsianLII flag 2
Tennessee Alabama Georgia Ry Co v Commissioner of Internal Revenue 187 F2d 826 United States Court of Appeals, Sixth Circuit United States 14 Mar 1951 WorldLII flag 7
Slater v Commissioner of Taxes SC Wellington [1949] NZGazLawRp 66; [1949] NZLR 678; (1949) 51 GLR 383 New Zealand Gazette Law Reports New Zealand 22 Jun 1949 NZLII flag 2
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
Australian Machinery & Investment Co Ltd v Deputy FCT [1946] HCA 65; (1946) 180 CLR 9; (1946) 8 ATD 81; (1946) 20 ALJR 234; [1946] ALR (CN) 572 High Court of Australia Australia - Commonwealth 7 Jun 1946 AustLII flag 23
Thomson v Minister of National Revenue [1946] SCR 209 Supreme Court of Canada Canada 24 Jan 1946 Supreme Court of Canada flag 24
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
Robertson v FCT [1937] HCA 32; (1937) 57 CLR 147; [1937] ALR 410; (1937) 1 AITR 152; 4 ATD 355 High Court of Australia Australia - Commonwealth 26 Jul 1937 AustLII flag 28
J C Williamson's Tivoli Vaudeville Pty Ltd v FCT [1929] HCA 33 High Court of Australia Australia - Commonwealth 7 Nov 1929 AustLII flag 1

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- Reforming Bribery (Report) [2008] EWLC 313 Law Commission United Kingdom 20 Nov 2008 BAILII flag 1

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi" [2007] RevenueLawJl 1 Cassidy, Julie; Sykes, Andrew Australia circa 2007 AustLII flag
"The New Zealand Definition of 'Residence' for Individuals: Lessons for Australia in a 'Global' Environment" (2001) 4 Journal of Australian Taxation 40 Alley, Clinton; Bentley, Duncan; James, Simon Australia circa 2001 AustLII flag
"The Income Tax Implications of a Foreign Individual Contracting to do Business in Australia, with Particular Reference to the Concepts of 'Residence' and 'Source'" (1997) 9 Bond Law Review 35 Wills, Michelle Australia circa 1997 AustLII flag 1
"Joshua Williams Memorial Essay 1983: Fringe Benefits: The Definition of "Allowances" in Section 65(2)(b) of the Income Tax Act 1976" (1984) 5 Otago Law Review 690 Elliffe, Craig M New Zealand circa 1984 NZLII flag
"Legal Avoidance of Taxation: Bell v FCT" (1953-1955) 1 Sydney Law Review 236 Nettheim, Garth Australia circa 1955 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)
Finance Act, 1924 s27

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Levene v IRC [1928] UKHL TC_13_486; [1927] 2 KB 38 House of Lords United Kingdom 9 Mar 1928 BAILII flag 1

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