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Harding v Commissioner of Taxation   flag  30

[2019] FCAFC 29; (2019) 269 FCR 311; (2019) 365 ALR 286
Federal Court of Australia
Australia - Commonwealth
22nd February, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Quy v Commissioner of Taxation (No 3) [2024] FCA 726 Federal Court of Australia Australia - Commonwealth 28 Jun 2024 AustLII flag
BMR, MTH and CJG and the Co-Ordinating Practitioner for MTH [2024] WASAT 44 State Administrative Tribunal of Western Australia Australia - Western Australia 8 May 2024 AustLII flag 1
HM and the Co-Ordinating Practitioner for HM [2024] WASAT 23 State Administrative Tribunal of Western Australia Australia - Western Australia 5 Apr 2024 AustLII flag 1
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
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR TR2023/1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
TR 2023/1 - Income tax: residency tests for individuals [2023] ATOTR 1 Australian Taxation Office Australia - Commonwealth circa 2023 AustLII flag
Sarros and Commissioner of State Revenue [2022] WASAT 102 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Nov 2022 AustLII flag 2
Duff and Commissioner of Taxation (Taxation) [2022] AATA 3675 Administrative Appeals Tribunal Australia 2 Nov 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
Dowse v Commissioner of State Revenue [2021] QCAT 221 Queensland Civil and Administrative Tribunal Australia - Queensland 8 Jun 2021 AustLII flag
Minister for Home Affairs v Lee [2021] FCAFC 89 Federal Court of Australia Australia - Commonwealth 31 May 2021 AustLII flag 6
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 Pike [2020] FCAFC 158 Federal Court of Australia Australia - Commonwealth 22 Sep 2020 AustLII flag 8
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
Dapper Coelho and Commissioner of Taxation [2020] AATA 2474 Administrative Appeals Tribunal Australia 27 Jun 2020 AustLII flag 4
MacKinnon and Commissioner of Taxation [2020] AATA 1647 Administrative Appeals Tribunal Australia 9 Jun 2020 AustLII flag 5
Hii v Commissioner of Taxation (No 2) [2020] FCA 345 Federal Court of Australia Australia - Commonwealth 4 Mar 2020 AustLII flag 1
Schiele and Commissioner of Taxation [2020] AATA 286 Administrative Appeals Tribunal Australia 24 Feb 2020 AustLII flag 4
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
GYBW and Commissioner of Taxation (Taxation) [2019] AATA 4262 Administrative Appeals Tribunal Australia 21 Oct 2019 AustLII flag
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag 14
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

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

Legislation Cited

Legislation Name Provision
Domicile Act 1982 (Cth) s10
Income Tax Act (Cth)
Income Tax Assessment Act 1936 (Cth) s6
The Act (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32
Income Tax Act 1918 (Cth)
Income Tax Assessment Act 1922 (Cth)
Income Tax Assessment Act 1930 (Cth)
Theft Act 1968

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Harding v Commissioner of Taxation [2018] FCA 837; 108 ATR 137 Federal Court of Australia Australia - Commonwealth 8 Jun 2018 AustLII flag 22
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
FCT v Futuris Corporation Ltd [2008] HCA 32; (2008) 237 CLR 146; (2008) 247 ALR 605; (2008) 82 ALJR 1177; 69 ATR 41; [2008] ATC 20-039 High Court of Australia Australia - Commonwealth circa 2008 AustLII flag 393
WR Carpenter Holdings Pty Ltd v FCT [2006] FCA 1252; (2006) 234 ALR 451; (2006) 63 ATR 577 Federal Court of Australia Australia - Commonwealth 20 Sep 2006 AustLII flag 23
In the Marriage of Ferrier-Watson and McElrath [2000] FamCA 219; [2000] FLC 93-022; 155 FLR 311; (2000) 26 Fam LR 169 Family Court of Australia Australia 24 Mar 2000 AustLII flag 23
MacCormick v FCT [1984] HCA 20; (1984) 158 CLR 622; 52 ALR 53; (1984) 58 ALJR 268; 15 ATR 437 High Court of Australia Australia - Commonwealth 10 Apr 1984 AustLII flag 137
Melbourne Home of Ford Pty Ltd v Trade Practices Commission [1979] FCA 15; (1979) 36 FLR 450; (1979) 5 TPC 26 Federal Court of Australia Australia - Commonwealth 28 Mar 1979 AustLII flag 75
FCT v Brian Hatch Timber Co (Sales) Pty Ltd [1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287 High Court of Australia Australia - Commonwealth 7 Jan 1972 AustLII flag 91
Giris Pty Ltd v FCT [1969] HCA 5; (1969) 119 CLR 365; [1969] ALR 369; 1 ATR 3 High Court of Australia Australia - Commonwealth 5 Mar 1969 AustLII flag 246
Deputy FCT v Brown [1958] HCA 2; (1958) 100 CLR 32; [1958] ALR 285; 11 ATD 374 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 112
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Commissioner of Taxation v Miller [1946] HCA 23; (1946) 73 CLR 93; 8 ATD 146; 3 AITR 333 High Court of Australia Australia - Commonwealth 15 Aug 1946 AustLII flag 199
Russell v Russell [1935] SAStRp 27; [1935] SASR 85 Australia - South Australia 20 May 1935 AustLII flag 5
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81
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
Winans v Attorney-General [1904] UKLawRpAC 21; [1904] AC 287; [1904-7] All ER 410; 20 TLR 510 United Kingdom 10 May 1904 CommonLII flag 60
R v Webb, Justices, and Grove [1896] UKLawRpKQB 403; (1896) 1 QB 487 United Kingdom 23 Mar 1896 CommonLII flag 2
R v Hammond [1852] EngR 108; (1852) 17 QB 772; (1852) 117 ER 1477 United Kingdom circa 1852 CommonLII flag 14
Hafza v Director-General of Social Security (1985) 6 FCR 444 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 194
FCT v Jenkins (1982) 59 FLR 467; (1982) 12 ATR 745 Australia circa 1982 Legal Online / Westlaw flag 18
FCT v Applegate (1979) 38 FLR 1 Australia circa 1979 Legal Online / Westlaw flag 16
Norman v Norman (1969) 16 FLR 231 Australia circa 1969 Legal Online / Westlaw flag 215
Terrassin v Terrassin (1968) 14 FLR 151; [1969] ALR 464; [1968] 3 NSWR 600 Australia circa 1968 Legal Online / Westlaw flag 6
R v Bundy [1977] 1 WLR 914 United Kingdom circa 1977 LexisNexis / Westlaw flag 3
Price v West London Investment Building Society [1964] 1 WLR 616 United Kingdom circa 1964 LexisNexis / Westlaw flag 8
Stylo Shoes Ltd v Prices Tailors Ltd [1960] Ch 396; (1959) 3 All ER 901 Court of Chancery United Kingdom circa 1960 LexisNexis / Westlaw 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
Casdagli v Casdagli [1919] AC 145 United Kingdom circa 1919 LexisNexis / Westlaw flag 5
R v Braithwaite [1918] 2 KB 319 United Kingdom circa 1918 LexisNexis / Westlaw flag 4
1 WLR 616 1 WLR 616 United Kingdom circa 1928 LexisNexis / Westlaw flag 2
Applegate v Commissioner of Taxation [1978] 1 NSWLR 126 Australia - New South Wales circa 1978 LexisNexis AU flag 34
Keil v Keil [1947] VR 383 Australia - Victoria circa 1947 LexisNexis AU flag 65
Judd v Judd (1957) 75 WN (NSW) 147 Australia - New South Wales circa 1957 flag 141
Udny v Udny (1869) LR 1 HL Sc 455 House of Lords United Kingdom - Scotland circa 1869 flag 2

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