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Commissioner of Taxation v Miller   flag  199

[1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333
High Court of Australia
Australia - Commonwealth
15th August, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Smith v Chief Executive, Attorney-General's Department [2024] SASCA 107 Supreme Court of South Australia - Court of Appeal Australia - South Australia 29 Aug 2024 AustLII flag
Bo v Chief Commissioner of State Revenue [2024] NSWCATAD 219 New South Wales Civil and Administrative Tribunal - Administrative and Equal Opportunity Division Australia - New South Wales 6 Aug 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
PQBZ and Commissioner of Taxation (Taxation) [2023] AATA 2984 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag 1
Alex v Homes Victoria [2023] VSC 310 Supreme Court of Victoria Australia - Victoria 8 Jun 2023 AustLII flag
Commissioner of State Revenue v Sandgate Road Property Pty Ltd [2023] QCATA 26 Queensland Civil and Administrative Tribunal Appeals Australia - Queensland 17 Mar 2023 AustLII flag 1
Thomas and Naaz Pty Ltd v Chief Commissioner of State Revenue [2023] NSWCA 40 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 14 Mar 2023 AustLII flag 55
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
Duff and Commissioner of Taxation (Taxation) [2022] AATA 3675 Administrative Appeals Tribunal Australia 2 Nov 2022 AustLII flag 2
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
Whiddon and Commissioner of Taxation [2022] AATA 197; (2022) 114 ATR 220 Administrative Appeals Tribunal Australia 10 Feb 2022 AustLII flag 2
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
Sanderson and Commissioner and Taxation (Taxation) [2021] AATA 4305 Administrative Appeals Tribunal Australia 16 Nov 2021 AustLII flag 2
Kimber v Chief Executive, Department of Treasury and Finance [2021] SASCA 133 Supreme Court of South Australia - Court of Appeal Australia - South Australia 11 Nov 2021 AustLII flag 11
Buddhist Society of Western Australia Inc v Commissioner of Taxation (No 2) [2021] FCA 1363 Federal Court of Australia Australia - Commonwealth 4 Nov 2021 AustLII flag 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 flag 10
Arjunan and Commissioner of Taxation (Taxation) [2020] AATA 4024 Administrative Appeals Tribunal Australia 13 Oct 2020 AustLII flag 1
Hii v Commissioner of Taxation [2020] FCA 1452 Federal Court of Australia Australia - Commonwealth 9 Oct 2020 AustLII 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
Joubert and Commissioner of Taxation [2020] AATA 2645 Administrative Appeals Tribunal Australia 3 Aug 2020 AustLII flag 1
Bayside City Council v Stockland Development Pty Ltd [2020] VSC 354 Supreme Court of Victoria Australia - Victoria 18 Jun 2020 AustLII flag 1
MacKinnon and Commissioner of Taxation [2020] AATA 1647 Administrative Appeals Tribunal Australia 9 Jun 2020 AustLII flag 5
O'Keefe v Integral Corporate Property Pty Ltd [2020] NSWSC 737 Supreme Court of New South Wales Australia - New South Wales 5 Jun 2020 AustLII flag 1
Schiele and Commissioner of Taxation [2020] AATA 286 Administrative Appeals Tribunal Australia 24 Feb 2020 AustLII flag 4
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
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag 7
Fix WA Pty Ltd v City of Armadale [2019] WASC 356; (2019) 241 LGERA 299 Supreme Court of Western Australia Australia - Western Australia 28 Oct 2019 AustLII flag 3
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag 14
Zmijarevic v Commissioner of State Revenue (Review and Regulation) [2019] VCAT 1162 Victorian Civil and Administrative Tribunal Australia - Victoria 5 Aug 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
Hii v The Commissioner of Taxation of the Commonwealth of Australia [2019] HCATrans 97 High Court of Australia Australia - Commonwealth 15 May 2019 AustLII flag 1
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
Harding v Commissioner of Taxation [2018] FCA 837; 108 ATR 137 Federal Court of Australia Australia - Commonwealth 8 Jun 2018 AustLII flag 22
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
Minister for Energy, Environment and Climate Change v Morton [2017] VSC 774 Supreme Court of Victoria Australia - Victoria 19 Dec 2017 AustLII flag 8
Byrne v Owners of Ceresa River Apartments Strata Plan 55597 [2017] WASCA 104; (2017) 51 WAR 304 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 8 Jun 2017 AustLII flag 28
Taylor v Commissioner of Police [2017] QDC 23 District Court of Queensland Australia - Queensland 15 Feb 2017 AustLII flag 2
Landy and Commissioner of Taxation [2016] AATA 754 Administrative Appeals Tribunal Australia 28 Sep 2016 AustLII flag 1
Haritos v Commissioner of Taxation [2015] FCAFC 92; (2015) 233 FCR 315; (2015) 322 ALR 254; (2015) 66 AAR 403; (2015) 147 ALD 265; (2015) 99 ATR 588 Federal Court of Australia Australia - Commonwealth 30 Jun 2015 AustLII flag 386
Owners of Ceresa River Apartments Strata Plan 55597 and Haines [2015] WASAT 72 State Administrative Tribunal of Western Australia Australia - Western Australia 24 Jun 2015 AustLII flag 6
Shord v Commissioner of Taxation [2015] AATA 355 Administrative Appeals Tribunal Australia 21 May 2015 AustLII flag 3
Engineering Manager and Commissioner of Taxation [2014] AATA 969; [2014] ATC 1-071 Administrative Appeals Tribunal Australia 24 Dec 2014 AustLII flag 3
Agius and Commissioner of Taxation [2014] AATA 854 Administrative Appeals Tribunal Australia 17 Nov 2014 AustLII flag 3
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
National Australia Bank v Georgoulas [2013] FCA 1412; (2013) 217 FCR 382; (2013) 137 ALD 545 Federal Court of Australia Australia - Commonwealth 20 Dec 2013 AustLII flag 26
Da Rin v Duffy [2013] NSWADT 284 Administrative Decisions Tribunal Australia - New South Wales 9 Dec 2013 AustLII flag 3
Guissouma and Commissioner of Taxation [2013] AATA 875 Administrative Appeals Tribunal Australia 9 Dec 2013 AustLII flag
ZKBN and Commissioner of Taxation [2013] AATA 604 Administrative Appeals Tribunal Australia 27 Aug 2013 AustLII flag
Pillay and Commissioner of Taxation [2013] AATA 447 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag 1
Nordern and Commissioner of Taxation [2013] AATA 271 Administrative Appeals Tribunal Australia 11 Apr 2013 AustLII flag
Taxpayer and Commissioner of Taxation [2013] AATA 394 Administrative Appeals Tribunal Australia 22 Mar 2013 AustLII flag 2
Kolln v Chief Commissioner of State Revenue [2012] NSWADT 269 Administrative Decisions Tribunal Australia - New South Wales 18 Dec 2012 AustLII flag
Sneddon v FCT [2012] AATA 516; (2012) 89 ATR 739 Administrative Appeals Tribunal Australia 6 Aug 2012 AustLII flag 7
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
RSPCA NSW (Inspector Milton) v Elliott [2012] NSWSC 585 Supreme Court of New South Wales Australia - New South Wales 1 Jun 2012 AustLII flag 1
Jordan v Verne (SSAT Appeal) [2012] FMCAfam 21; (2012) 46 Fam LR 629 Federal Magistrates Court of Australia Australia 13 Jan 2012 AustLII flag 13
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
Chatterton v Police [2011] SASC 137 Supreme Court of South Australia Australia - South Australia 25 Aug 2011 AustLII flag 2
Mynott and Commissioner of Taxation, Re [2011] AATA 539; (2011) 122 ALD 425 Administrative Appeals Tribunal Australia 4 Aug 2011 AustLII flag 3
R v Hargraves, Hargraves and Stoten [2010] QSC 37 Supreme Court of Queensland Australia - Queensland 15 Feb 2010 AustLII flag
Jackman v Commissioner of Land Tax [2010] QLC 3 Land Court of Queensland Australia - Queensland 27 Jan 2010 AustLII 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
Queensland v Springfield Land Corporation Pty Ltd (No 2) [2009] QCA 381; (2009) 171 LGERA 38 Supreme Court of Queensland - Court of Appeal Australia - Queensland 11 Dec 2009 AustLII flag 4
Caltabiano v Electoral Commission of Queensland (No 1) [2009] QCA 182; [2010] 1 Qd R 100 Supreme Court of Queensland - Court of Appeal Australia - Queensland 26 Jun 2009 AustLII flag 19
Queensland v Springfield Land Corporation (No 2) Pty Ltd [2009] QSC 143; (2009) 169 LGERA 284 Supreme Court of Queensland Australia - Queensland 10 Jun 2009 AustLII flag 8
FCT v Swansea Services Pty Ltd [2009] FCA 402; (2009) 72 ATR 120; [2009] ATC 20-100 Federal Court of Australia Australia - Commonwealth 24 Apr 2009 AustLII flag 16
Commissioner of Corrective Services v Dezfouli [2008] NSWADTAP 85 Administrative Decisions Tribunal Australia - New South Wales 23 Dec 2008 AustLII flag 8
Ainsworth v RJ Neller Building Pty Ltd [2008] QDC 272 District Court of Queensland Australia - Queensland 3 Nov 2008 AustLII flag
Kartika Holdings Pty Ltd v Liquor Stores Association of Western Australia (Inc) [2008] WASCA 103 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 7 May 2008 AustLII flag 1
Council of the City of Sydney v Waldorf Apartments Hotel Sydney Pty Ltd [2008] NSWLEC 97; (2008) 158 LGERA 67 Land and Environment Court of New South Wales Australia - New South Wales 5 Mar 2008 AustLII flag 16
New South Wales v Bovis Lend Lease Pty Ltd (formerly Civil & Civic Pty Ltd) [2007] NSWSC 1045; [2007] Aust Torts Reports 81-917 Supreme Court of New South Wales Australia - New South Wales 20 Sep 2007 AustLII flag 9
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
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
Dunstan v Rickwood [2006] NSWDC 170 District Court of New South Wales Australia - New South Wales 9 Oct 2006 AustLII flag
McCutcheon and Commissioner of Taxation [2006] AATA 535; 63 ATR 1323 Administrative Appeals Tribunal Australia 22 Jun 2006 AustLII flag 2
Rahiman v Minister for Immigration [2006] FMCA 76 Federal Magistrates Court of Australia Australia 31 Jan 2006 AustLII flag 3
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
R v Jackson [2005] SASC 472; (2005) 93 SASR 373 Supreme Court of South Australia Australia - South Australia 13 Dec 2005 AustLII flag 6
Sanmugasundaram v Department of Family and Community Services [2005] FCA 258; 86 ALD 264 Federal Court of Australia Australia - Commonwealth 8 Mar 2005 AustLII flag
Australian Kitchen Industries Pty Ltd v Albarran [2004] NSWSC 1047; (2004) 51 ACSR 604 Supreme Court of New South Wales Australia - New South Wales 11 Nov 2004 AustLII flag 12
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
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
Laveson Pty Ltd v Smith [2003] WASCA 286 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 27 Nov 2003 AustLII flag 2
Turner v Kowloon Holdings Pty Ltd [2003] WASCA 276 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 17 Nov 2003 AustLII flag 8
Wang and Migration Agents Registration Authority [2003] AATA 1189 Administrative Appeals Tribunal Australia 10 Oct 2003 AustLII flag
Musumeci v Minister for Fisheries (GD) [2003] NSWADTAP 37 Administrative Decisions Tribunal Australia - New South Wales 5 Sep 2003 AustLII flag 1
Ihenacho, Christian Columba [2003] MRTA 5676 Migration Review Tribunal Australia 11 Aug 2003 AustLII flag
Scargill v MIMIA [2003] FCAFC 116; (2003) 129 FCR 259; 75 ALD 53 Federal Court of Australia Australia - Commonwealth 3 Jun 2003 AustLII flag 267
Department of Housing v Consumer, Trader and Tenancy Tribunal [2003] NSWSC 150 Supreme Court of New South Wales Australia - New South Wales 31 Mar 2003 AustLII flag 19
Shand and Commissioner of Taxation [2003] AATA 279; 52 ATR 1088 Administrative Appeals Tribunal Australia 26 Mar 2003 AustLII flag 2
Golden Harvest (Australia) Pty Ltd v Paing Pty Ltd (RLD) [2002] NSWADTAP 40 Administrative Decisions Tribunal Australia - New South Wales 29 Nov 2002 AustLII flag 7
Re Joachim and FCT [2002] AATA 610; 50 ATR 1072 Administrative Appeals Tribunal Australia 4 Jul 2002 AustLII flag 3
South Australia Police Department v Barber [2001] SAWCT 100 South Australian Workers Compensation Tribunal Australia - South Australia 12 Sep 2001 AustLII flag 61
Royal Adelaide Hospital v Khammash [2001] SAWCT 66 South Australian Workers Compensation Tribunal Australia - South Australia 8 Jun 2001 AustLII flag 9
Leung, Wai Yuk [2001] MRTA 2102 Migration Review Tribunal Australia 22 May 2001 AustLII flag 1
Executors of the Estate of Subrahmanyam and Commissioner of Taxation [2001] AATA 405; 47 ATR 1127 Administrative Appeals Tribunal Australia 14 May 2001 AustLII flag 2
Industry Research and Development Board v Bridgestone Australia Ltd [2000] FCA 1588 Federal Court of Australia Australia - Commonwealth 10 Nov 2000 AustLII flag 1
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
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
Eysavi, Amou [2000] MRTA 1080 Migration Review Tribunal Australia 3 May 2000 AustLII flag
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
Morley v R [1999] WASCA 161; (1999) 166 ALR 487; (1999) 152 FLR 13; 107 A Crim R 538 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 2 Sep 1999 AustLII flag 3
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
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
Bransden; Secretary, Department of Employment, Education, Training and Youth Affairs and [1998] AATA 220 Administrative Appeals Tribunal Australia 30 Mar 1998 AustLII flag
QT97/88; QT97/301 and Commissioner of Taxation [1998] AATA 17; 37 ATR 1263 Administrative Appeals Tribunal Australia 22 Jan 1998 AustLII 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
Solicitors (State) Award [1997] NSWIRComm 45 New South Wales Industrial Relations Commission Australia - New South Wales 4 Apr 1997 AustLII flag
Barlow v Heli-Muster Pty Ltd [1997] NTSC 7 Supreme Court of the Northern Territory Australia - Northern Territory 5 Feb 1997 AustLII flag
VT93/58-59 and Commissioner of Taxation [1995] AATA 5 Administrative Appeals Tribunal Australia 19 Jan 1995 AustLII flag
Alain Gauthiez v Minister for Immigration and Ethnic Affairs [1994] FCA 871 Federal Court of Australia Australia - Commonwealth 12 Aug 1994 AustLII flag
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
Sikh Mission Centre Sydney (Inc) v Liverpool City Council [1993] NSWLEC 196 Land and Environment Court of New South Wales Australia - New South Wales 1 Dec 1993 AustLII flag
Sikh Mission Centre Sydney (Inc) v Liverpool City Council [1993] NSWLEC 197 Land and Environment Court of New South Wales Australia - New South Wales 1 Dec 1993 AustLII flag
Robins v Northern Territory of Australia [1993] NTSC 63 Supreme Court of the Northern Territory Australia - Northern Territory 31 Aug 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
Goodfellow and Department of Social Security [1992] AATA 301 Administrative Appeals Tribunal Australia 8 Oct 1992 AustLII flag 5
Re Nick Economidis and Repatriation Commission [1992] AATA 176 Administrative Appeals Tribunal Australia 12 Jun 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
Commissioner of Taxation v Cooper [1991] FCA 164 Federal Court of Australia Australia - Commonwealth 24 Apr 1991 AustLII flag 9
It 2615 - Income Tax: Medicare Levy [1990] ATOITR IT2615 Australian Taxation Office Australia - Commonwealth 25 Oct 1990 AustLII flag
IT 2607 - Income Tax: Residency Status of Visitors and Migrants [1990] ATOITR IT2607 Australian Taxation Office Australia - Commonwealth 16 Aug 1990 AustLII flag
Agnew and Secretary, Department of Social Security [1990] AATA 543 Administrative Appeals Tribunal Australia 6 Jul 1990 AustLII flag
Re Taxation Appeals [1990] AATA 63; 21 ATR 3323 Administrative Appeals Tribunal Australia 19 Mar 1990 AustLII flag
Hughes Electronics Pty Ltd and Collector of Customs [1990] AATA 385 Administrative Appeals Tribunal Australia 23 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
Hemphill v Meaghan (No 2) [1989] TASSC 86 Supreme Court of Tasmania Australia - Tasmania 13 Mar 1989 AustLII flag
Grealy v Commissioner of Taxation [1989] FCA 28; (1989) 24 FCR 405; (1989) 20 ATR 403 Federal Court of Australia Australia - Commonwealth 23 Feb 1989 AustLII flag 12
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
"Unemployment benefit: full-time student" [1989] SocSecRpr 3 Graycar, R Australia circa 1989 AustLII flag
"Overpayment: place of birth" [1989] SocSecRpr 2 Graycar, R Australia circa 1989 AustLII flag
ST87/210-215,269-270 and Commissioner of Taxation [1988] AATA 781; 20 ATR 3121 Administrative Appeals Tribunal Australia 20 Dec 1988 AustLII flag
ST87/293 and Commissioner of Taxation [1988] AATA 782; 20 ATR 3117 Administrative Appeals Tribunal Australia 20 Dec 1988 AustLII flag
Stark and Secretary, Department of Social Security [1988] AATA 645 Administrative Appeals Tribunal Australia 6 Sep 1988 AustLII flag
Re Perkins Shipping Pty Ltd and Australian Customs Service [1988] AATA 215 Administrative Appeals Tribunal Australia 5 Jul 1988 AustLII flag
Re Van Cong Huynh v Secretary, Department of Social Security [1987] FCA 382 Federal Court of Australia Australia - Commonwealth 27 Oct 1987 AustLII flag
Re Times Consultants Pty Ltd v Collector of Customs (Queensland) [1987] FCA 311 Federal Court of Australia Australia - Commonwealth 11 Sep 1987 AustLII flag 2
AT86/493 and Commissioner of Taxation [1987] AATA 751 Administrative Appeals Tribunal Australia 19 Aug 1987 AustLII flag
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 Francis B Donovan and Secretary To the Department of Social Security [1986] AATA 70 Administrative Appeals Tribunal Australia 12 Mar 1986 AustLII flag
New York Properties Pty Ltd v Commissioner of Taxation [1985] FCA 304 Federal Court of Australia Australia - Commonwealth 16 Aug 1985 AustLII flag
New York Properties Pty Ltd v Commissioner of Taxation (Cth) [1985] FCA 82; 4 FCR 442; 16 ATR 279 Federal Court of Australia Australia - Commonwealth 18 Mar 1985 AustLII flag
Re Swinford Scharenguivel and Director-General of Social Security [1984] AATA 528 Administrative Appeals Tribunal Australia 13 Dec 1984 AustLII flag
Re Beverley Y Johns and Director-General of Health [1984] AATA 525 Administrative Appeals Tribunal Australia 12 Dec 1984 AustLII flag
Re Clive Stewart and Director-General of Social Security [1984] AATA 451 Administrative Appeals Tribunal Australia 18 Oct 1984 AustLII flag
Stamps, Comptroller of (Vic) v Hutchins [1985] VicRp 61; [1985] VR 599; 16 ATR 5 Australia - Victoria 8 Oct 1984 AustLII flag 6
Re Otto Appenzeller and Josefa Appenzeller and Director-General of Social Security [1984] AATA 408 Administrative Appeals Tribunal Australia 24 Sep 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 Ekaterina Triantafillopoulos and Director-General of Social Security [1984] AATA 271 Administrative Appeals Tribunal Australia 13 Jul 1984 AustLII flag
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
Peacock v Zyfert [1983] FCA 190; (1983) 48 ALR 549; (1983) 77 FLR 471 Federal Court of Australia Australia - Commonwealth 18 Aug 1983 AustLII flag 29
Commissioner of Taxation v Woite [1982] SASC 6457 Supreme Court of South Australia Australia - South Australia 17 Nov 1982 AustLII flag
Re Control Investments Pty Ltd Keith Rupert Murdoch Kayarem Pty Ltd Cruden Investments Pty Ltd the News Corporation Ltd and Australian Broadcasting Tribunal Publishing and Broadcasting Ltd the Commonwealth of Australia [1981] AATA 172 Administrative Appeals Tribunal Australia 17 Dec 1981 AustLII flag
Re Anastasia Danilatos and Director-General of Social Services [1981] AATA 98 Administrative Appeals Tribunal Australia 28 Aug 1981 AustLII flag
Blackwood Hodge (Aust) Pty Ltd v Collector of Customs (NSW) [1980] FCA 96; (1980) 47 FLR 131; (1980) 3 ALD 38 Federal Court of Australia Australia - Commonwealth 22 Aug 1980 AustLII flag 124
Hope v Bathurst City Council [1980] HCA 16; (1980) 144 CLR 1; (1980) 29 ALR 577; (1980) 12 ATR 231; (1980) 41 LGRA 262; (1980) 54 ALJR 345 High Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 1101
Taxation, Commissioner of (Cth) v Nixon [1980] FCA 71; (1980) 30 ALR 400; 43 FLR 376; 10 ATR 891 Federal Court of Australia Australia - Commonwealth 20 Jun 1980 AustLII flag 2
Lombardo v FCT [1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310 Federal Court of Australia Australia - Commonwealth 17 Oct 1979 AustLII flag 112
Daduwe v Area, Electoral Commission of PNG and Marao [1979] PGLawRp 160 Papua New Guinea 4 May 1979 PacLII flag
Rogers v Commissioner of Patents [1910] HCA 19; (1910) 10 CLR 701; 17 ALR 73; 33 FLR 53; 8 ATR 227 High Court of Australia Australia - Commonwealth 8 Dec 1977 AustLII flag 18
Taxation, Commissioner of v Firstenberg [1977] VicRp 1; [1977] VR 1; (1976) 11 ALR 377; (1976) 27 FLR 34; (1976) 6 ATR 297 Australia - Victoria 29 Jun 1976 AustLII flag 14
FCT v GJ Coles and Co Ltd [1974] VicRp 52; [1974] VR 443 Australia - Victoria 6 Mar 1974 AustLII flag 1
Da Costa v R [1968] HCA 51; (1968) 118 CLR 186; 42 ALJR 184 High Court of Australia Australia - Commonwealth 22 Aug 1968 AustLII flag 60
Hayes v FCT [1956] HCA 21; (1956) 96 CLR 47; (1956) 11 ATD 68; (1956) 6 AITR 248 High Court of Australia Australia - Commonwealth 23 May 1956 AustLII flag 384
Rex v Lee [1950] ArgusLawRp 55; (1950) 57 ALR 517 Argus Law Reports Australia 23 Jun 1950 AustLII flag
Scottish Australian Mining Co Ltd v FCT [1950] HCA 16; (1950) 81 CLR 188; [1951] ALR 407; (1951) 9 ATD 135; 4 AITR 443 High Court of Australia Australia - Commonwealth 7 Jun 1950 AustLII flag 54
Brownells Ltd v Drapers' Wages Board Brownells Ltd v Ironmongers' Wages Board [1950] ArgusLawRp 16; (1950) 57 ALR 205 Argus Law Reports Australia 5 Apr 1950 AustLII flag 1
FCT v Shaw [1950] HCA 2; (1950) 80 CLR 1 High Court of Australia Australia - Commonwealth 30 Mar 1950 AustLII flag 9
Commissioner of Taxation v Shaw [1950] ArgusLawRp 14; (1950) 57 ALR 217 Argus Law Reports Australia 30 Mar 1950 AustLII flag
Ex parte Broken Hill Theatres Pty Ltd; Re Boulus [1948] NSWStRp 66; (1948) 49 SR (NSW) 69; 66 WN (NSW) 24 Supreme Court of New South Wales Australia - New South Wales 12 Oct 1948 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"An Evaluation Of The Proposed Changes To The Individual Tax Residency Rules" (2021) 23 Journal of Australian Taxation 38 Ng, Elizabeth Australia circa 2021 AustLII flag
"Deductions - Revenue v capital - Whats good for the goose is good for the gander?" (FCA) [2014] FedJSchol 20 Logan, Justice John Australia circa 2014 AustLII flag
"Deductions - Revenue v capital - What's good for the goose is good for the gander?" (FCA) [2014] FedJSchol 24 Logan, Justice John Australia circa 2014 AustLII flag
"'Isn't Sport Taxing?' The Taxation of Sports Professionals Post-Agassi" [2007] RevenueLawJl 1 Cassidy, Julie; Sykes, Andrew Australia circa 2007 AustLII flag
"Unreasonableness and Error of Law" (2001) 24 University of New South Wales Law Journal 315 Aronson, Mark Australia circa 2001 AustLII flag 5
"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
"Horror-Scope for the Taxation Office: The Internet and Its Impact on Residence, The" (1998) 21 University of New South Wales Law Journal 436 Kohl, Uta Australia circa 1998 AustLII flag 2
"Unemployment benefit: full-time student" [1989] SocSecRpr 3 Graycar, R Australia circa 1989 AustLII flag
"Overpayment: place of birth" [1989] SocSecRpr 2 Graycar, R Australia circa 1989 AustLII flag
"O! That Way Madness Lies: Judicial Review for Error of Law" (1966-1967) 2 (2) Federal Law Review 159 Whitmore, Harry Australia circa 1967 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Dennis v Watt [1942] NSWStRp 34; (1942) 43 SR (NSW) 32 Supreme Court of New South Wales Australia - New South Wales 30 Sep 1942 AustLII flag 19
FCT v Broken Hill South Ltd [1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167 High Court of Australia Australia - Commonwealth 7 Nov 1941 AustLII flag 150
Noble v Southern Railway Co [1940] UKHL 1; [1940] AC 583; [1940] 2 All ER 383 House of Lords United Kingdom 18 Apr 1940 BAILII flag 13
(1940) 40 SR (NSW) 126 (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 467
Hopper v Egg and Egg Pulp Marketing Board (Vict) [1939] HCA 24; (1939) 61 CLR 665; [1939] ALR 249 High Court of Australia Australia - Commonwealth 1 Jun 1939 AustLII flag 54
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
Shell Co of Australia Ltd v FCT [1930] UKPC 97; [1931] AC 275; [1930] All ER 671; 144 LT 121 Privy Council United Kingdom 2 Dec 1930 BAILII flag 138
JH Robertson Application for Letters Patent [1930] 1 Ch 186 Court of Chancery United Kingdom circa 1930 LexisNexis / Westlaw flag 5
Ruhamah Property Co Ltd v FCT [1928] HCA 22; (1928) 41 CLR 148; 35 ALR 50 High Court of Australia Australia - Commonwealth 20 Aug 1928 AustLII flag 112
Levene v Inland Revenue Commissioners [1928] UKHL 1; [1928] AC 217; [1928] All ER 746; (1928) 13 Tax Cas 486 House of Lords United Kingdom 9 Mar 1928 BAILII flag 414
Inland Revenue Commissioners v Lysaght [1928] AC 234; [1928] All ER 575; (1928) 13 Tax Cas 511; (1928) 97 LJKB 385 United Kingdom circa 1928 LexisNexis / Westlaw flag 376
Morley v Lawford & Co 140 LT 125; (1928) 14 Tax Cas 229 United Kingdom circa 1928 flag 7
FCT v Munro [1926] HCA 58; (1926) 38 CLR 153; (1926) 32 ALR 339 High Court of Australia Australia - Commonwealth 25 Aug 1926 AustLII flag 364
Slater v Maconochie (1920) 123 LT 185; 18 BWCC 34 United Kingdom circa 1920 LexisNexis flag 2
Herbert v Fox 1916 1 AC 405 United Kingdom circa 1916 LexisNexis / Westlaw flag 18
Farmer v Cotton's Trustees [1915] UKHL TC_6_590; [1915] AC 922; 6 Tax Cas 590 House of Lords United Kingdom 8 Jun 1915 BAILII flag 68
American Thread Co v Joyce (1913) 108 LT 353 United Kingdom circa 1913 flag 5
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73
[1891] AC 325 [1891] AC 325 United Kingdom circa 1891 LexisNexis / Westlaw flag 137
Cesena Sulphur Co Ltd v Nicholson [1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88 Court of Exchequer United Kingdom 2 Feb 1876 CommonLII flag 44
Care v Stringer [1858] EngR 586; 120 ER 454; [1858] EB & E 123 Queen's Bench United Kingdom circa 1858 CommonLII flag 4
Australian Gas Light Co v The Valuer-General 57 WN 53 United Kingdom flag 27

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