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Levene v Inland Revenue Commissioners     414

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
Quy and Commissioner of Taxation (Taxation)	[2024] AATA 245	Administrative Appeals Tribunal	Australia	26 Feb 2024	AustLII		2
2306118 (Migration)	[2024] AATA 541	Administrative Appeals Tribunal	Australia	1 Feb 2024	AustLII
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII		1
Oberg and Commissioner of Taxation (Taxation)	[2021] AATA 4606	Administrative Appeals Tribunal	Australia	13 Dec 2021	AustLII
Lester; Secretary, Department of Social Services and (Social services second review)	[2021] AATA 1575	Administrative Appeals Tribunal	Australia	3 Jun 2021	AustLII		1
Hariz and Secretary, Department of Social Services (Social services second review)	[2021] AATA 614	Administrative Appeals Tribunal	Australia	24 Mar 2021	AustLII
Mahon and Secretary, Department of Social Services (Social services second review)	[2021] AATA 373	Administrative Appeals Tribunal	Australia	3 Mar 2021	AustLII
Nguyen and Secretary, Department of Social Services (Social services second review)	[2020] AATA 4969	Administrative Appeals Tribunal	Australia	10 Dec 2020	AustLII
Arjunan and Commissioner of Taxation (Taxation)	[2020] AATA 4024	Administrative Appeals Tribunal	Australia	13 Oct 2020	AustLII		1
Gurney and Commissioner of Taxation	[2020] AATA 3813	Administrative Appeals Tribunal	Australia	30 Sep 2020	AustLII		3
Wang (Migration)	[2020] AATA 3337	Administrative Appeals Tribunal	Australia	30 Jun 2020	AustLII
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
Dempsey; Secretary, Department of Social Services and (Social services second review)	[2020] AATA 1302	Administrative Appeals Tribunal	Australia	13 May 2020	AustLII
Mokhtabad Amreie (Migration)	[2020] AATA 3251	Administrative Appeals Tribunal	Australia	6 May 2020	AustLII
Martin and Secretary, Department of Social Services (Social services second review)	[2020] AATA 595	Administrative Appeals Tribunal	Australia	19 Mar 2020	AustLII
Schiele and Commissioner of Taxation	[2020] AATA 286	Administrative Appeals Tribunal	Australia	24 Feb 2020	AustLII		4
Bazzi and Secretary, Department of Social Services (Social services second review)	[2019] AATA 5395	Administrative Appeals Tribunal	Australia	10 Dec 2019	AustLII
Hailey & Carola	[2019] FamCA 784	Family Court of Australia	Australia	24 Oct 2019	AustLII
Khatery (Migration)	[2019] AATA 3679	Administrative Appeals Tribunal	Australia	4 Jul 2019	AustLII
Handsley and Commissioner of Taxation (Taxation)	[2019] AATA 917	Administrative Appeals Tribunal	Australia	17 May 2019	AustLII		8
Neville and Coach (Child support)	[2018] AATA 3292	Administrative Appeals Tribunal	Australia	16 Jul 2018	AustLII
Philippou and Secretary, Department of Social Services (Social services second review)	[2018] AATA 649	Administrative Appeals Tribunal	Australia	23 Mar 2018	AustLII
Landy and Commissioner of Taxation	[2016] AATA 754	Administrative Appeals Tribunal	Australia	28 Sep 2016	AustLII		1
Payne and Secretary, Department of Social Services (Social services second review)	[2016] AATA 143	Administrative Appeals Tribunal	Australia	11 Mar 2016	AustLII
Shord v Commissioner of Taxation	[2015] AATA 355	Administrative Appeals Tribunal	Australia	21 May 2015	AustLII		3
Mitchell and Secretary, Department of Social Services	[2015] AATA 28	Administrative Appeals Tribunal	Australia	21 Jan 2015	AustLII
Michael Wilson & Partners v Slater	[2014] FCCA 2871	Federal Circuit Court of Australia	Australia	19 Dec 2014	AustLII		5
Agius and Commissioner of Taxation	[2014] AATA 854	Administrative Appeals Tribunal	Australia	17 Nov 2014	AustLII		3
Chen and Secretary, Department of Social Services	[2014] AATA 457	Administrative Appeals Tribunal	Australia	8 Jul 2014	AustLII		1
Re Dempsey and FCT	[2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII		19
Guissouma and Commissioner of Taxation	[2013] AATA 875	Administrative Appeals Tribunal	Australia	9 Dec 2013	AustLII
1218941	[2013] MRTA 3079	Migration Review Tribunal	Australia	20 Nov 2013	AustLII
Murray and Commissioner of Taxation	[2013] AATA 780	Administrative Appeals Tribunal	Australia	1 Nov 2013	AustLII
Mason and Secretary, Department of Social Services	[2013] AATA 781	Administrative Appeals Tribunal	Australia	1 Nov 2013	AustLII
ZKBN and Commissioner of Taxation	[2013] AATA 604	Administrative Appeals Tribunal	Australia	27 Aug 2013	AustLII
Pillay and Commissioner of Taxation	[2013] AATA 447	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII		1
1011083	[2012] MRTA 3445	Migration Review Tribunal	Australia	14 Nov 2012	AustLII
Russell & Russell (No 5)	[2012] FamCA 917	Family Court of Australia	Australia	7 Nov 2012	AustLII		2
Boucaut and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2012] AATA 726	Administrative Appeals Tribunal	Australia	23 Oct 2012	AustLII		9
Gunawan and Commissioner of Taxation	[2012] AATA 119	Administrative Appeals Tribunal	Australia	28 Feb 2012	AustLII
Bank of Western Australia Ltd v Kwok	[2012] FMCA 106	Federal Magistrates Court of Australia	Australia	10 Feb 2012	AustLII
Iyengar	[2011] AATA 856; (2011) 85 ATR 924	Administrative Appeals Tribunal	Australia	30 Nov 2011	AustLII		12
0907703	[2011] MRTA 2271	Migration Review Tribunal	Australia	5 Oct 2011	AustLII
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
Mynott and Commissioner of Taxation, Re	[2011] AATA 539; (2011) 122 ALD 425	Administrative Appeals Tribunal	Australia	4 Aug 2011	AustLII		3
1001645	[2011] MRTA 693	Migration Review Tribunal	Australia	6 Apr 2011	AustLII
Killick and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2010] AATA 1059	Administrative Appeals Tribunal	Australia	23 Dec 2010	AustLII		16
1005637	[2010] MRTA 2630	Migration Review Tribunal	Australia	14 Dec 2010	AustLII
Oliffe and Military Rehabilitation and Compensation Commission	[2010] AATA 239	Administrative Appeals Tribunal	Australia	1 Apr 2010	AustLII
Khan and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2010] AATA 44	Administrative Appeals Tribunal	Australia	22 Jan 2010	AustLII		2
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		6
071254625	[2009] MRTA 2793	Migration Review Tribunal	Australia	7 Dec 2009	AustLII
Kupisz and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2009] AATA 893	Administrative Appeals Tribunal	Australia	20 Nov 2009	AustLII
0803648	[2009] MRTA 2420	Migration Review Tribunal	Australia	5 Nov 2009	AustLII		1
Joseph and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2009] AATA 728	Administrative Appeals Tribunal	Australia	23 Sep 2009	AustLII		2
Rosehart and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2009] AATA 699	Administrative Appeals Tribunal	Australia	11 Sep 2009	AustLII		1
Szabo and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2008] AATA 1098	Administrative Appeals Tribunal	Australia	9 Dec 2008	AustLII
0801347	[2008] MRTA 983	Migration Review Tribunal	Australia	1 Oct 2008	AustLII
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		6
071766920	[2008] MRTA 811	Migration Review Tribunal	Australia	26 Aug 2008	AustLII
Halls and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2008] AATA 706	Administrative Appeals Tribunal	Australia	12 Aug 2008	AustLII
071281792	[2008] MRTA 597	Migration Review Tribunal	Australia	25 Jun 2008	AustLII
071234880	[2008] MRTA 543	Migration Review Tribunal	Australia	13 Jun 2008	AustLII
Re Downey and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2008] AATA 287	Administrative Appeals Tribunal	Australia	10 Apr 2008	AustLII		1
Pobrica and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2008] AATA 238	Administrative Appeals Tribunal	Australia	27 Mar 2008	AustLII		1
W0505316	[2007] MRTA 620	Migration Review Tribunal	Australia	31 Oct 2007	AustLII
Mihai and Secretary Department of Employment and Workplace Relations	[2007] AATA 1894	Administrative Appeals Tribunal	Australia	26 Oct 2007	AustLII		2
061025069	[2007] MRTA 424	Migration Review Tribunal	Australia	16 Aug 2007	AustLII
060979523	[2007] MRTA 303	Migration Review Tribunal	Australia	13 Jul 2007	AustLII
061028924	[2007] MRTA 262	Migration Review Tribunal	Australia	5 Jun 2007	AustLII
060570616	[2007] MRTA 194	Migration Review Tribunal	Australia	22 May 2007	AustLII
Saqa and Secretary, Department of Family and Community Services	[2006] AATA 439	Administrative Appeals Tribunal	Australia	22 May 2006	AustLII		2
Firdousi v Secretary, Department of Family and Community Services	[2005] AATA 1304; (2005) 89 ALD 436	Administrative Appeals Tribunal	Australia	14 Dec 2005	AustLII		9
N04/05664	[2005] MRTA 829	Migration Review Tribunal	Australia	18 Jul 2005	AustLII
QX05/5 v Secretary, Department of Family and Community Services	[2005] AATA 646; 87 ALD 730	Administrative Appeals Tribunal	Australia	22 Jun 2005	AustLII		3
Chowdhury and Secretary, Department of Family and Community Services	[2005] AATA 589	Administrative Appeals Tribunal	Australia	20 Jun 2005	AustLII
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		5
Arthur and Secretary, Department of Family and Community Services	[2005] AATA 481	Administrative Appeals Tribunal	Australia	27 May 2005	AustLII
Re Gracie and Department of Family & Community Services	[2005] AATA 179; 83 ALD 289	Administrative Appeals Tribunal	Australia	3 Mar 2005	AustLII		10
Lich Dinh Lam	[2005] MRTA 182	Migration Review Tribunal	Australia	21 Feb 2005	AustLII
Haricharan and Secretary, Department of Family and Community Services	[2005] AATA 98	Administrative Appeals Tribunal	Australia	21 Jan 2005	AustLII
Petalas and Secretary, Department of Family and Community Services	[2004] AATA 1423	Administrative Appeals Tribunal	Australia	17 Dec 2004	AustLII
N04/48762	[2004] RRTA 701	Refugee Review Tribunal	Australia	1 Nov 2004	AustLII
Hew, Lap Im	[2004] MRTA 6921	Migration Review Tribunal	Australia	16 Jun 2004	AustLII
Taslim and Secretary; Department of Family and Community Services	[2004] AATA 28	Administrative Appeals Tribunal	Australia	16 Jan 2004	AustLII		3
Ng and Migration Agents Registration Authority	[2003] AATA 1192	Administrative Appeals Tribunal	Australia	21 Nov 2003	AustLII		1
Tarita, Ioan	[2003] MRTA 6746	Migration Review Tribunal	Australia	2 Oct 2003	AustLII
Family & Community Services, Secretary, Department of and Brunner, Re	[2003] AATA 749; 77 ALD 130	Administrative Appeals Tribunal	Australia	5 Aug 2003	AustLII		1
Abdou and Secretary, Department of Family and Community Services	[2003] AATA 731; 76 ALD 564	Administrative Appeals Tribunal	Australia	1 Aug 2003	AustLII
Nassiruddin, Syed	[2003] MRTA 5096	Migration Review Tribunal	Australia	16 Jul 2003	AustLII		1
Lam, Lich Dinh	[2003] MRTA 4453	Migration Review Tribunal	Australia	27 Jun 2003	AustLII		1
Lam, Mei	[2003] MRTA 2605	Migration Review Tribunal	Australia	30 Apr 2003	AustLII
Shand and Commissioner of Taxation	[2003] AATA 279; 52 ATR 1088	Administrative Appeals Tribunal	Australia	26 Mar 2003	AustLII		2
Subrahmanyam and Commissioner of Taxation	[2002] AATA 1298; 51 ATR 1173	Administrative Appeals Tribunal	Australia	13 Dec 2002	AustLII		6
Sullivan, Paul	[2002] MRTA 3905	Migration Review Tribunal	Australia	28 Jun 2002	AustLII
Re Smolic and Secretary, Department of Family & Community Services	[2002] AATA 467; 68 ALD 538	Administrative Appeals Tribunal	Australia	29 May 2002	AustLII
Ayad, Nahil	[2002] MRTA 1602	Migration Review Tribunal	Australia	25 Mar 2002	AustLII
Ng, Tsan-Hung	[2001] MRTA 5489	Migration Review Tribunal	Australia	21 Nov 2001	AustLII
Simillion, Heather	[2001] MRTA 5087	Migration Review Tribunal	Australia	31 Oct 2001	AustLII
Barton, Glenton	[2001] MRTA 5102	Migration Review Tribunal	Australia	31 Oct 2001	AustLII
Bedingfeld, Helen Pauline	[2001] MRTA 3532	Migration Review Tribunal	Australia	2 Aug 2001	AustLII
Oakleigh Holdings v Atkinson	[2001] FMCA 24	Federal Magistrates Court of Australia	Australia	10 Apr 2001	AustLII
Re Joseph and Secretary, Department of Education, Training & Youth Affairs	[2000] AATA 607; 31 AAR 479	Administrative Appeals Tribunal	Australia	26 Jul 2000	AustLII		3
Raad and Department of Family and Community Services	[2000] AATA 387	Administrative Appeals Tribunal	Australia	18 May 2000	AustLII		7
Dvorani and Secretary, Department of Immigration and Multicultural Affairs	[2000] AATA 187	Administrative Appeals Tribunal	Australia	10 Mar 2000	AustLII
Maniatis and Secretary, Department of Family and Community Services	[1999] AATA 89	Administrative Appeals Tribunal	Australia	17 Feb 1999	AustLII		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		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
Applicant: Siu King Leung IRT Reference: W98/00536 #number 12779	[1998] IRTA 12779	Immigration Review Tribunal	Australia	12 Oct 1998	AustLII
Applicant: Hiloko Storm Xena Panther IRT Reference: W98/00632 #number 12640	[1998] IRTA 12640	Immigration Review Tribunal	Australia	24 Sep 1998	AustLII
Matter of S (an Infant)	(1997) 43 FLR 292		Australia	24 Nov 1997	PacLII		2
Raymond Marshall Woodhead (Applicant Husband) and Leslie Joanne Woodhead (Respondent Wife)	[1997] FamCA 42	Family Court of Australia	Australia	22 Sep 1997	AustLII
O ’ Dea v Comcare	[1996] AATA 449	Administrative Appeals Tribunal	Australia	16 Dec 1996	AustLII		1
Zaharakis and Secretary, Department of Social Security	[1996] AATA 826	Administrative Appeals Tribunal	Australia	20 Sep 1996	AustLII
Principal: Jolene Young IRT Reference: W96/00354 #number 7569	[1996] IRTA 7569	Immigration Review Tribunal	Australia	12 Aug 1996	AustLII		1
Distefano and Secretary, Department of Social Security	[1996] AATA 725	Administrative Appeals Tribunal	Australia	19 Jul 1996	AustLII		1
Applicant: Jaqueline Keihanirad Principal: Virginia Tebyanian IRT Reference: W96/00073 #number 6921	[1996] IRTA 6921	Immigration Review Tribunal	Australia	23 Apr 1996	AustLII
Applicant: Riad Elhelou Principal: Fares Naoum Elhelou IRT Reference: N95/01329 #number 6266	[1995] IRTA 6266	Immigration Review Tribunal	Australia	22 Dec 1995	AustLII
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
Applicant: Kim Siew Lim IRT Reference: W94/01205 #number 5856	[1995] IRTA 5856	Immigration Review Tribunal	Australia	31 Aug 1995	AustLII
Applicant: Keok Hooi Lee IRT Reference: W94/01204 #number 5701	[1995] IRTA 5701	Immigration Review Tribunal	Australia	24 Aug 1995	AustLII
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		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		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
Applicants: Mr Eric King Hay Fung IRT Reference: Q93/01751 #number 3744	[1994] IRTA 3744	Immigration Review Tribunal	Australia	8 Apr 1994	AustLII
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
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
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
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
Applicant: Yin Shung Foo IRT Reference: V92/00315 #number 1554	[1993] IRTA 1554	Immigration Review Tribunal	Australia	7 Jan 1993	AustLII
Re: Yin Shung Foo Irt Reference No V92/00315 #number 1554	[1993] IRTA 4379	Immigration Review Tribunal	Australia	7 Jan 1993	AustLII
Re Wybrow and Secretary, Department of Social Security	[1992] AATA 315	Administrative Appeals Tribunal	Australia	19 Oct 1992	AustLII		19
Goodfellow and Department of Social Security	[1992] AATA 301	Administrative Appeals Tribunal	Australia	8 Oct 1992	AustLII		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		3
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		1
Re: Roger Anthony Cragg Irt Reference No Q92/00504 #number 919	[1992] IRTA 2302	Immigration Review Tribunal	Australia	20 May 1992	AustLII
Buquet; Secretary, Department of Social Security and	[1991] AATA 783	Administrative Appeals Tribunal	Australia	14 Nov 1991	AustLII
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
Lambrecht and Secretary, Department of Community Services and Health	[1991] AATA 375	Administrative Appeals Tribunal	Australia	13 Feb 1991	AustLII
Khoo and Secretary, Department of Social Security	[1990] AATA 606	Administrative Appeals Tribunal	Australia	9 Aug 1990	AustLII
Agnew and Secretary, Department of Social Security	[1990] AATA 543	Administrative Appeals Tribunal	Australia	6 Jul 1990	AustLII
Hughes Electronics Pty Ltd and Collector of Customs	[1990] AATA 385	Administrative Appeals Tribunal	Australia	23 Feb 1990	AustLII
Segedin and Secretary, Department of Social Security	[1990] AATA 382	Administrative Appeals Tribunal	Australia	22 Feb 1990	AustLII
Re Department of Social Security and Martta Pesu	[1989] AATA 267	Administrative Appeals Tribunal	Australia	21 Dec 1989	AustLII
Steficek; Department of Social Security and	[1989] AATA 577	Administrative Appeals Tribunal	Australia	22 Sep 1989	AustLII
WT88/262 and Commissioner of Taxation	[1989] AATA 541	Administrative Appeals Tribunal	Australia	30 Aug 1989	AustLII
Ptohopoullos and Repatriation Commission	[1989] AATA 516	Administrative Appeals Tribunal	Australia	14 Aug 1989	AustLII
NT87/459 and Commissioner of Taxation	[1987] AATA 346; 18 ATR 3913	Administrative Appeals Tribunal	Australia	2 Oct 1987	AustLII
Re Paul Noel Dainty and Minister of Immigration and Ethnic Affairs	[1987] AATA 7	Administrative Appeals Tribunal	Australia	16 Jan 1987	AustLII		2
Re Robert Clark and Secretary to the Department of Social Security	[1986] AATA 342	Administrative Appeals Tribunal	Australia	4 Nov 1986	AustLII		2
Re Wilhelm Ravenstein and Secretary To the Department of Social Security	[1986] AATA 301	Administrative Appeals Tribunal	Australia	10 Oct 1986	AustLII
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
Mrs VG and Secretary, Department of Housing and Construction	[1986] AATA 473	Administrative Appeals Tribunal	Australia	4 Apr 1986	AustLII
Re LA Warren-Mercer and Secretary To the Department of Social Security	[1986] AATA 21	Administrative Appeals Tribunal	Australia	30 Jan 1986	AustLII
Re Margaret Elsdon and Secretary To the Department of Social Security	[1985] AATA 208	Administrative Appeals Tribunal	Australia	7 Aug 1985	AustLII
Re Issa and Secretary, Department of Social Security	[1985] AATA 184; (1985) 8 ALN N177	Administrative Appeals Tribunal	Australia	18 Jul 1985	AustLII		18
Re Swinford Scharenguivel and Director-General of Social Security	[1984] AATA 528	Administrative Appeals Tribunal	Australia	13 Dec 1984	AustLII
Re Mehmet Mengi and Director-General of Social Security	[1984] AATA 463	Administrative Appeals Tribunal	Australia	25 Oct 1984	AustLII
Re Clive Stewart and Director-General of Social Security	[1984] AATA 451	Administrative Appeals Tribunal	Australia	18 Oct 1984	AustLII
Re Pietro Galati and Director-General of Social Security	[1984] AATA 343	Administrative Appeals Tribunal	Australia	10 Aug 1984	AustLII
Re Erasti Petropoulos and Director-General of Social Security	[1984] AATA 334	Administrative Appeals Tribunal	Australia	9 Aug 1984	AustLII		1
Re Leo James English and Director-General of Social Security	[1984] AATA 218	Administrative Appeals Tribunal	Australia	20 Jun 1984	AustLII
Re Houchar and Director-General of Social Security	[1984] AATA 47	Administrative Appeals Tribunal	Australia	17 Feb 1984	AustLII		1
Re Nikolaos Kalathas and Director-General of Social Security	[1984] AATA 14	Administrative Appeals Tribunal	Australia	20 Jan 1984	AustLII
Re Sheila Florence Nathanielsz and Director-General of Social Security	[1983] AATA 327	Administrative Appeals Tribunal	Australia	30 Sep 1983	AustLII
Weller v Commissioner of Inland Revenue	(1982) 28 FLR 46		Australia	26 Nov 1982	PacLII		4
Re Anastasia Danilatos and Director-General of Social Services	[1981] AATA 98	Administrative Appeals Tribunal	Australia	28 Aug 1981	AustLII
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		2
Quy v Commissioner of Taxation (No 3)	[2024] FCA 726	Federal Court of Australia	Australia - Commonwealth	28 Jun 2024	AustLII
Bechara v Bates (No 3)	[2023] FCA 1559	Federal Court of Australia	Australia - Commonwealth	11 Dec 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR TR2023/1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
Tai & Shih	[2022] FedCFamC1F 381	Federal Circuit and Family Court of Australia - Division 1 First Instance	Australia - Commonwealth	31 May 2022	AustLII
TR 2022/D2 - Income tax: residency tests for individuals	[2022] ATODTR TR2022/D2	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
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
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
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
Harding v Commissioner of Taxation	[2018] FCA 837; 108 ATR 137	Federal Court of Australia	Australia - Commonwealth	8 Jun 2018	AustLII		22
Donoghue v Commissioner of Taxation	[2018] FCA 468	Federal Court of Australia	Australia - Commonwealth	12 Mar 2018	AustLII		4
Compton v Ramsay Health Care Australia Pty Ltd	[2017] FCAFC 221	Federal Court of Australia	Australia - Commonwealth	18 Dec 2017	AustLII		3
Fuller v Alford	[2017] FCA 782; (2017) 252 FCR 168	Federal Court of Australia	Australia - Commonwealth	12 Jul 2017	AustLII		13
Ramsay Health Care Australia Pty Ltd v Compton (No 2)	[2017] FCA 629	Federal Court of Australia	Australia - Commonwealth	2 Jun 2017	AustLII		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		5
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
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
Mathai v Kwee	[2005] FCA 932	Federal Court of Australia	Australia - Commonwealth	19 Jul 2005	AustLII		23
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		26
Logue v Hansen Technologies Ltd	[2003] FCA 81; (2003) 125 FCR 590	Federal Court of Australia	Australia - Commonwealth	17 Feb 2003	AustLII		87
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		19
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		4
TR 98/17 - Income tax: residency status of individuals entering Australia	[1998] ATOTR TR98/17	Australian Taxation Office	Australia - Commonwealth	circa 1998	AustLII
Turner v Trevorrow	[1994] FCA 1091; (1994) 49 FCR 566; (1994) 126 ALR 263	Federal Court of Australia	Australia - Commonwealth	16 May 1994	AustLII		25
Re Ian James Meredith Ex Parte: Commonwealth Bank of Australia	[1993] FCA 101	Federal Court of Australia	Australia - Commonwealth	19 Mar 1993	AustLII
Re Kenneth Dudley Taylor v Natwest Australia Bank Ltd	[1992] FCA 505	Federal Court of Australia	Australia - Commonwealth	16 Oct 1992	AustLII		1
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		76
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
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		19
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		84
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		224
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
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		23
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		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		28
J C Williamson's Tivoli Vaudeville Pty Ltd v FCT	[1929] HCA 33	High Court of Australia	Australia - Commonwealth	7 Nov 1929	AustLII		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		2
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		10
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		9
Byrne v Hamilton	[2017] NSWDC 334	District Court of New South Wales	Australia - New South Wales	23 Nov 2017	AustLII
Da Rin v Duffy	[2013] NSWADT 284	Administrative Decisions Tribunal	Australia - New South Wales	9 Dec 2013	AustLII		3
Kolln v Chief Commissioner of State Revenue	[2012] NSWADT 269	Administrative Decisions Tribunal	Australia - New South Wales	18 Dec 2012	AustLII
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		5
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		8
Chief Commissioner of State Revenue v Ghali	[2012] NSWADTAP 20	Administrative Decisions Tribunal	Australia - New South Wales	7 Jun 2012	AustLII		4
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		9
Chief Commissioner of State Revenue v McIlroy	[2009] NSWADTAP 21	Administrative Decisions Tribunal	Australia - New South Wales	7 Apr 2009	AustLII		17
Dunstan v Rickwood	[2006] NSWDC 170	District Court of New South Wales	Australia - New South Wales	9 Oct 2006	AustLII
Borsak v Cheung	[2006] NSWADT 5	Administrative Decisions Tribunal	Australia - New South Wales	9 Jan 2006	AustLII		6
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		124
Christian v Griffiths	[2010] NFSC 5	Supreme Court of Norfolk Island	Australia - Norfolk Island	19 Aug 2010	AustLII		2
Sanders v Nobbs	[1999] NFSC 3	Supreme Court of Norfolk Island	Australia - Norfolk Island	9 Sep 1999	AustLII		1
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		5
Dowse v Commissioner of State Revenue	[2021] QCAT 221	Queensland Civil and Administrative Tribunal	Australia - Queensland	8 Jun 2021	AustLII
Re Murray (deceased)	[2020] QSC 155	Supreme Court of Queensland	Australia - Queensland	12 Jun 2020	AustLII		1
Rowan v Commissioner of State Revenue	[2019] QCAT 151	Queensland Civil and Administrative Tribunal	Australia - Queensland	7 Jun 2019	AustLII		1
Austin v Commissioner of Police	[2018] QDC 41	District Court of Queensland	Australia - Queensland	22 Mar 2018	AustLII
Robson v Robson	[2010] QSC 378	Supreme Court of Queensland	Australia - Queensland	7 Oct 2010	AustLII		4
Ainsworth v RJ Neller Building Pty Ltd	[2008] QDC 272	District Court of Queensland	Australia - Queensland	3 Nov 2008	AustLII
Knell v Travel Compensation Fund	[2011] SADC 183	District Court of South Australia	Australia - South Australia	5 Dec 2011	AustLII
Development Assessment Commission v Lawry	[2011] SASC 14; (2011) 109 SASR 105	Supreme Court of South Australia	Australia - South Australia	16 Feb 2011	AustLII		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		1
Hopes v Work Cover Corporation	[1997] SAWCT 5	South Australian Workers Compensation Tribunal	Australia - South Australia	8 May 1997	AustLII		1
Alex v Homes Victoria	[2023] VSC 310	Supreme Court of Victoria	Australia - Victoria	8 Jun 2023	AustLII
Bayside City Council v Stockland Development Pty Ltd	[2020] VSC 354	Supreme Court of Victoria	Australia - Victoria	18 Jun 2020	AustLII		1
NTJ v NTJ (Human Rights)	[2020] VCAT 547	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 May 2020	AustLII		8
Hart v Commissioner of State Revenue (Review and Regulation)	[2020] VCAT 68	Victorian Civil and Administrative Tribunal	Australia - Victoria	20 Jan 2020	AustLII
Zmijarevic v Commissioner of State Revenue (Review and Regulation)	[2019] VCAT 1162	Victorian Civil and Administrative Tribunal	Australia - Victoria	5 Aug 2019	AustLII
Minister for Energy, Environment and Climate Change v Morton	[2017] VSC 774	Supreme Court of Victoria	Australia - Victoria	19 Dec 2017	AustLII		8
Modo Project Builders Pty Ltd v Frankston CC	[2017] VCAT 390	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Mar 2017	AustLII		3
Ward v Commissioner of State Revenue	[2016] VCAT 1307	Victorian Civil and Administrative Tribunal	Australia - Victoria	4 Aug 2016	AustLII		12
Armato v Hepburn Shire Council	[2007] VCAT 603; (2007) 152 LGERA 407	Victorian Civil and Administrative Tribunal	Australia - Victoria	18 Apr 2007	AustLII		44
Re McDonald and Transport Accident Commission	[2006] VCAT 183; 24 VAR 266	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Feb 2006	AustLII		8
Re Ziino and Commissioner of State Revenue	[2004] VCAT 1707; 56 ATR 630	Victorian Civil and Administrative Tribunal	Australia - Victoria	2 Sep 2004	AustLII		29
Re Landrigan and Commissioner of State Revenue	[2004] VCAT 152; 20 VAR 441	Victorian Civil and Administrative Tribunal	Australia - Victoria	4 Feb 2004	AustLII		4
VBI Properties Pty Ltd v Port Phillip City Council	[2000] VCAT 885	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Apr 2000	AustLII		11
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		31
KA Reed & Co PL v City Port Phillip	[1998] VCAT 413	Victorian Civil and Administrative Tribunal	Australia - Victoria	1 Oct 1998	AustLII
KA Reed & Co PL v City Port Phillip (1998/24947)	[1998] VICCAT 909	Victorian Civil and Administrative Tribunal	Australia - Victoria	10 Aug 1998	AustLII
Clarke v Clarke; Insurance Office of Australia Ltd (Third Party)	[1964] VicRp 100; [1964] VR 773		Australia - Victoria	20 Oct 1964	AustLII		11
Excelsior Textile Supply Pty Ltd, Re	[1964] VicRp 70; [1964] VR 574		Australia - Victoria	20 May 1964	AustLII		11
AB and CD	[2024] WASAT 6	State Administrative Tribunal of Western Australia	Australia - Western Australia	14 Feb 2024	AustLII		4
Sarros and Commissioner of State Revenue	[2022] WASAT 102	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Nov 2022	AustLII		2
Penn and Teede	[2022] WASAT 31	State Administrative Tribunal of Western Australia	Australia - Western Australia	15 Aug 2022	AustLII
Swannell and Building Services Board	[2014] WASAT 53	State Administrative Tribunal of Western Australia	Australia - Western Australia	7 May 2014	AustLII
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		4
Burdinat and Commissioner of State Revenue	[2012] WASAT 105	State Administrative Tribunal of Western Australia	Australia - Western Australia	21 May 2012	AustLII		1
Homisan and Commissioner of State Revenue	[2011] WASAT 22	State Administrative Tribunal of Western Australia	Australia - Western Australia	7 Feb 2011	AustLII
Abbey Beach Resort Management Ltd v Water Corporation Ltd	[2007] WASC 268	Supreme Court of Western Australia	Australia - Western Australia	20 Nov 2007	AustLII		2
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		5
Neilson v Overseas Projects Corporation of Victoria Ltd	[2002] WASC 231	Supreme Court of Western Australia	Australia - Western Australia	2 Oct 2002	AustLII		9
Attorney General of Canada v Canard	[1976] 1 SCR 170	Supreme Court of Canada	Canada	28 Jan 1975	Supreme Court of Canada		5
Thomson v Minister of National Revenue	[1946] SCR 209	Supreme Court of Canada	Canada	24 Jan 1946	Supreme Court of Canada		24
Fiji Independent Commission Against Corruption (FICAC) v Nawaikula	[2022] FJHC 192	High Court of Fiji	Fiji	3 May 2022	PacLII		4
Singh v Singh	[2020] FJHC 821	High Court of Fiji	Fiji	5 Oct 2020	PacLII
Ali v Jack's Restaurant Ltd	[2017] FJHC 674	High Court of Fiji	Fiji	18 Sep 2017	PacLII
Khan v Khan	[2017] FJHC 468	High Court of Fiji	Fiji	13 Apr 2017	PacLII
Chand v Hussein	[2009] FJHC 286	High Court of Fiji	Fiji	14 Oct 2009	PacLII		7
In re S (an Infant)	[1997] FJHC 182	High Court of Fiji	Fiji	24 Nov 1997	PacLII		2
Samji v Commissioner of Inland Revenue	[1987] FJSC 13	Supreme Court of Fiji	Fiji	6 Nov 1987	PacLII
Commissioner of Inland Revenue v Weller	[1982] FJCA 4	Court of Appeal of Fiji	Fiji	26 Nov 1982	PacLII
Re li Ye	[2020] HKCFI 636	Hong Kong Court of First Instance	Hong Kong	29 Apr 2020	HKLII		2
[2020] Hkcfi 450 (29 April 2020)	[2020] HKCFI 450	Hong Kong Court of First Instance	Hong Kong	29 Apr 2020	HKLII
[2020] Hkcfi 1595 (29 April 2020)	[2020] HKCFI 1595	Hong Kong Court of First Instance	Hong Kong	29 Apr 2020	HKLII
Re Li Shu Chung	[2019] HKCFI 2500	Hong Kong Court of First Instance	Hong Kong	11 Oct 2019	HKLII		6
[2019] Hkcfi 4705 (11 October 2019)	[2019] HKCFI 4705	Hong Kong Court of First Instance	Hong Kong	11 Oct 2019	HKLII
[2017] Hkcfi 645 (16 May 2017)	[2017] HKCFI 645	Hong Kong Court of First Instance	Hong Kong	16 May 2017	HKLII
William Thomson vroland John Jeans	[2015] HKCFI 377	Hong Kong Court of First Instance	Hong Kong	31 Mar 2015	HKLII
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
Suzanne Ruth Henderson v Scott Henderson	[2013] HKCFI 1963	Hong Kong Court of First Instance	Hong Kong	27 Nov 2013	HKLII		3
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
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
[2012] HKDC 11 (5 January 2012)	[2012] HKDC 11	Hong Kong District Court	Hong Kong	5 Jan 2012	HKLII
[2012] HKDC 10 (5 January 2012)	[2012] HKDC 10	Hong Kong District Court	Hong Kong	5 Jan 2012	HKLII
[2011] Hkcfi 450 (19 May 2011)	[2011] HKCFI 450	Hong Kong Court of First Instance	Hong Kong	19 May 2011	HKLII
[2006] Hkcfi 620 (12 June 2006)	[2006] HKCFI 620	Hong Kong Court of First Instance	Hong Kong	12 Jun 2006	HKLII
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		12
YU KIT CHIU AND ANOTHER v. CHAN SHEK WOO T/A é™³æ ®æ Œå «å	[2005] HKDC 294	Hong Kong District Court	Hong Kong	14 Dec 2005	HKLII		7
[2004] Hkcfi 733 (16 August 2004)	[2004] HKCFI 733	Hong Kong Court of First Instance	Hong Kong	16 Aug 2004	HKLII
[2002] Hkcfi 566 (24 May 2002)	[2002] HKCFI 566	Hong Kong Court of First Instance	Hong Kong	24 May 2002	HKLII
[2002] HKCFI 220 (26 February 2002)	[2002] HKCFI 220	Hong Kong Court of First Instance	Hong Kong	26 Feb 2002	HKLII
[2000] Hkca 188 (19 April 2000)	[2000] HKCA 188	Hong Kong Court of Appeal	Hong Kong	19 Apr 2000	HKLII
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
[1995] Hkcfi 18 (19 January 1995)	[1995] HKCFI 18	Hong Kong Court of First Instance	Hong Kong	19 Jan 1995	HKLII
[1987] Hkca 103 (26 March 1987)	[1987] HKCA 103	Hong Kong Court of Appeal	Hong Kong	26 Mar 1987	HKLII
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		2
De Wilde v Minister of Home Affairs (SA 48/2014)	[2016] NASC 12	Supreme Court of Namibia	Namibia	23 Jun 2016	SAFLII
Greenfield v Chief Executive of the Ministry of Social Development	[2015] NZSCTrans 20		New Zealand	20 Aug 2015	NZLII
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		1
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		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
Liu v South Pacific Timber (1990) Ltd	[2012] NZEmpC 129	New Zealand Employment Court	New Zealand	2 Aug 2012	NZLII		11
Wairua v Norman HC Whangarei CIV-2010-488-584	[2011] NZHC 859	High Court of New Zealand	New Zealand	25 Mar 2011	NZLII
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
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		9
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		2
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
Internal Revenue Commission v Hamidian-Rad	[2002] PGSC 3	Supreme Court of Papua New Guinea	Papua New Guinea	22 Mar 2002	PacLII
Internal Revenue Commission v Rad	[2002] PNGLR 11		Papua New Guinea	22 Mar 2002	PacLII
Internal Revenue Commission v Rad	[2002] PNGLR 315; [2002] PGLawRp 11		Papua New Guinea	22 Mar 2002	PacLII
Noah v Leslie	[1998] PGDC 11	Papua New Guinea District Court	Papua New Guinea	30 Jun 1998	PacLII
GN and RN, an Application	[1985] PGLawRp 121		Papua New Guinea	27 May 1985	PacLII
Masive v Okuk	[1984] PGLawRp 390		Papua New Guinea	30 Nov 1984	PacLII
Daduwe v Area, Electoral Commission of PNG and Marao	[1979] PGLawRp 160		Papua New Guinea	4 May 1979	PacLII
Moresby Northeast Parliamentary Election: Damena v Lowa	[1977] PGLawRp 448		Papua New Guinea	7 Nov 1977	PacLII
Landsberg v National Driving Licence Service (Approved)	[2021] IEHC 748	High Court of Ireland	Republic of Ireland	5 Nov 2021	BAILII
Chubb European Group SE v Health Insurance Authority	[2020] IECA 91	Irish Competition Authority	Republic of Ireland	8 Apr 2020	BAILII		7
In re Dunne (a bankrupt)	[2013] IEHC 583; [2013] 2 IR 796	High Court of Ireland	Republic of Ireland	6 Dec 2013	BAILII		4
MacAonghusa, Inspector Of Taxes v Ringmahon Co Ltd	[1999] IEHC 48	High Court of Ireland	Republic of Ireland	26 Nov 1999	BAILII
- Report on Family Law: Custody of Children: Jurisdiction and Enforcement within the United Kingdom	[1985] SLR 91		Singapore - Singapore	circa 1985	BAILII
Sogabule v Maezama	[1996] SBHC 36	High Court of Solomon Islands	Solomon Islands	19 Jul 1996	PacLII
Tegavota v Bennett	[1983] SBHC 19	High Court of Solomon Islands	Solomon Islands	16 Feb 1983	PacLII
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		2
Afeaki v Fuko [1993] TOLawRp 7	[1993] Tonga LR 15		Tonga	21 May 1993	PacLII		1
Moa v Faka'osita	[1991] Tonga LR 32		Tonga	5 Jun 1991	PacLII		2
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		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
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
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
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		1
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
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
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
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
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
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
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
Hargreaves v HMRC	[2019] UKFTT 244	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Apr 2019	BAILII		10
Charman v HMRC	[2018] UKFTT 765	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2018	BAILII		5
Mackay v Commissioners for Her Majesty s Revenue and Customs	[2018] UKUT 378	United Kingdom Upper Tribunal	United Kingdom	22 Nov 2018	BAILII		2
Glyn v HMRC	[2018] UKFTT 219	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2018	BAILII		2
Mc v SSWP (UC)	[2018] UKUT 44	United Kingdom Upper Tribunal	United Kingdom	8 Feb 2018	BAILII		1
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
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
Carey v HMRC	[2015] UKFTT 466	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Sep 2015	BAILII		1
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		9
GC v HMRC (TC) (Residence and Presence Conditions: ordinary residence)	[2014] UKUT 251	United Kingdom Upper Tribunal	United Kingdom	30 May 2014	BAILII		1
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
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		1
AA v Secretary of State for Work and Pensions (IS)	[2013] UKUT 406	United Kingdom Upper Tribunal	United Kingdom	19 Aug 2013	BAILII
Piers Moore v HMRC	[2013] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2013	BAILII		2
Regan v Revenue & Customs	[2012] UKFTT 569	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Sep 2012	BAILII		1
Regan v Revenue & Customs	[2012] UKFTT 570	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2012	BAILII
Lynette Dawn Yates v Revenue & Customs	[2012] UKFTT 568	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2012	BAILII		1
1 st Contact Ltd v HMRC	[2012] UKFTT 84	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jan 2012	BAILII		2
Dr Paul Broome v Revenue & Customs	[2011] UKFTT 760	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Nov 2011	BAILII
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		90
Grace v HMRC	[2011] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2011	BAILII		1
Springthorpe v Revenue & Customs	[2010] UKFTT 582	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Nov 2010	BAILII		4
Samuel Megwa v Revenue & Customs	[2010] UKFTT 543	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Oct 2010	BAILII
Neary v Service Children's Education	[2010] UKEAT 0101_10_1706; [2010] ICR 1083	Employment Appeals Tribunal	United Kingdom	17 Jun 2010	BAILII
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
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		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		8
Genovese v Her Majesty's Revenue & Customs	[2009] UKVAT SPC00741	VAT & Duties Tribunals	United Kingdom	18 Mar 2009	BAILII
Grace v Revenue & Customs	[2008] UKSPC SPC00663	United Kingdom Special Commissioners of Income Tax	United Kingdom	2 May 2008	BAILII
Lee Barrett v Revenue & Customs	[2007] UKSPC SPC00639	United Kingdom Special Commissioners of Income Tax	United Kingdom	27 Sep 2007	BAILII
Gaines-Cooper v Revenue & Customs Rev 2	[2006] UKSPC SPC00568	United Kingdom Special Commissioners of Income Tax	United Kingdom	31 Oct 2006	BAILII
Shepherd v Revenue and Customs	[2005] UKSPC SPC00484	United Kingdom Special Commissioners of Income Tax	United Kingdom	20 Jun 2005	BAILII
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		41
A v Entry Clearance Officer, Pretoria (Somalia)	[2004] UKIAT 00031	United Kingdom Asylum and Immigration Tribunal	United Kingdom	24 Feb 2004	BAILII		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
Nessa v Chief Adjudication Officer	[1999] UKSSCSC CIS_2326_1995	Social Security and Child Support Commission	United Kingdom	21 Oct 1999	BAILII
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		36
Barton v Chief Adjudication Officer	[1996] UKSSCSC CIS_164_1994	Social Security and Child Support Commission	United Kingdom	16 May 1996	BAILII
Shah, R (on the application of) v Barnet London Borough Council	[1982] UKHL 14	House of Lords	United Kingdom	16 Dec 1982	BAILII		2
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
Lazarychev () v Lyndou	[2024] EWHC 8 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Jan 2024	BAILII		2
Lyndou v Lazarichev	[2023] EWHC 1487 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	16 Jun 2023	BAILII		2
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		1
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		1
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		3
Flowers v Centro Medico & Berkley España t/a Hospital Clinic Benidorm	[2021] EWHC 2437 (QB)	High Court of England and Wales	United Kingdom - England and Wales	31 Aug 2021	BAILII		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		4
WWRT Ltd v Tyshchenko	[2021] EWHC 939 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	21 Apr 2021	BAILII		8
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		3
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		3
Tugushev v Orlov	[2019] EWHC 645 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	27 Mar 2019	BAILII		17
Shulman v Kolomoisky	[2018] EWHC 160 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	2 Feb 2018	BAILII		8
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		4
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		4
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		8
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		9
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		12
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		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		3
Lyle Dicker Grace v The Commissioners for Her Majesty’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		21
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		3
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		10
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		41
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		15
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		6
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		3
University Hill Foundation v Commissioner of Internal Revenue	446 F2d 701	United States Court of Appeals, Ninth Circuit	United States	17 May 1971	WorldLII		3
Merchants Warehouse Co v Commissioner of Internal Revenue	261 F2d 277	United States Court of Appeals, Sixth Circuit	United States	24 Oct 1958	WorldLII
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		7

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		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
"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
"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		1
"Legal Avoidance of Taxation: Bell v FCT"	(1953-1955) 1 Sydney Law Review 236	Nettheim, Garth	Australia	circa 1955	AustLII
"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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		7