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IT 2607 - Income Tax: Residency Status of Visitors and Migrants   flag 

[1990] ATOITR IT2607
Australian Taxation Office
Australia - Commonwealth
16th August, 1990

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s6
Superannuation Act 1976 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
Stransky v Stransky [1954] 2 All ER 536; [1954] P 428 United Kingdom circa 1954 LexisNexis flag 11
Macrae v Macrae [1949] 2 All ER 34; [1949] P 397 United Kingdom circa 1949 LexisNexis flag 13
FCT v Applegate 27 ALR 1145; (1979) 9 ATR 899 Australia circa 1979 LexisNexis AU flag 20

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