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It 2650 - Income Tax: Residency - Permanent Place of Abode Outside Australia   flag 

[1991] ATOITR IT2650
Australian Taxation Office
Australia - Commonwealth
8th August, 1991

Legislation Cited

Legislation Name Provision
Domicile Act 1982 (Cth) s10
Income Tax Assessment Act 1936 (Cth) s6
Superannuation Act 1976 (Cth) s19

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Case No M 257/1984 29 CTBR (NS) 238 Australia circa 1984 flag 1
Case No 268/1984 28 CTBR (NS) 240 Australia circa 1984 flag 1
Case No 97/1983 27 CTBR (NS) 117 Australia circa 1983 flag 1
FCT v Jenkins (1982) 59 FLR 467; (1982) 12 ATR 745 Australia circa 1982 Legal Online / Westlaw flag 18
Cases Nos M 309-310/1981 26 CTBR (NS) 913 Australia circa 1981 flag 1
Case No M 202/1981 27 CTBR (NS) 1131 Australia circa 1981 flag 3
FCT v Applegate 27 ALR 1145; (1979) 9 ATR 899 Australia circa 1979 LexisNexis AU flag 20
Buswell v IRC (1974) 2 All ER 520 United Kingdom circa 1974 LexisNexis flag 7
Henderson v Henderson [1965] 1 All ER 179 United Kingdom circa 1965 LexisNexis flag 16
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
Udny v Udny [1869] 1 LRSc & Div 441 House of Lords United Kingdom - Scotland circa 1869 flag 2
Bell v Kennedy [1868] 1 LRSc & Div 307 House of Lords United Kingdom - Scotland circa 1868 flag 1
R v Hammond [1852] EngR 108; (1852) 17 QB 772; (1852) 117 ER 1477 United Kingdom circa 1852 CommonLII flag 14
29 CTBR (NS) Case 31 29 CTBR (NS) Case 31 Australia flag 2
28 CTBR (NS) Case 29 28 CTBR (NS) Case 29 Australia flag 2
27 CTBR (NS) Case 18 27 CTBR (NS) Case 18 Australia flag 1

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