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Lochtenberg and Commissioner of Taxation (Taxation)   flag  2

[2018] AATA 4667
Administrative Appeals Tribunal
Australia
30th November, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Lochtenberg v Commissioner of Taxation [2019] FCA 1167 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 1

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
INCOME TAX ASSESSMENT ACT 1936 (Cth) s6, s6AB, s23AG, s103
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v French [1957] HCA 73; (1957) 98 CLR 398; [1958] ALR 49; 11 ATD 288; 7 AITR 76 High Court of Australia Australia - Commonwealth 18 Nov 1957 AustLII flag 42
Commissioner of Taxation (NSW) v Meeks [1915] HCA 34; (1915) 19 CLR 568; 21 ALR 244 High Court of Australia Australia - Commonwealth 29 Apr 1915 AustLII flag 36
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Mount Morgan Gold Mining Co Ltd v Commissioner of Income Tax (Q) [1923] HCA 37; (1923) 33 CLR 76; 30 ALR 159 High Court of Australia Australia - Commonwealth 20 Jun 1923 AustLII flag 26
Lopez v Commissioner of Taxation [2005] FCAFC 157; (2005) 143 FCR 574; 223 ALR 405; 60 ATR 387 Federal Court of Australia Australia - Commonwealth 15 Aug 2005 AustLII flag 23
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 flag 23
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
Federal Coke Co Pty Ltd v FCT [1977] FCA 3; (1977) 34 FLR 375 Federal Court of Australia Australia - Commonwealth 20 Jun 1977 AustLII flag 20
Commissioner of Taxation v Cam & Sons Ltd [1936] NSWStRp 34; (1936) 4 ATD 32; (1936) 36 SR (NSW) 544; 53 WN (NSW) 172 Supreme Court of New South Wales Australia - New South Wales 14 Aug 1936 AustLII flag 13
Blank v Commissioner of Taxation (No 2) [2014] FCA 517; (2014) 98 ATR 379 Federal Court of Australia Australia - Commonwealth 22 May 2014 AustLII flag 12
Du Cros v Ryall (1935) 19 Tax Cas 444 United Kingdom circa 1935 flag 12
Blank v Commissioner of Taxation [2016] HCA 42; (2016) 258 CLR 439; (2016) 338 ALR 533; [2016] ATC 20-587; (2016) 104 ATR 41; (2016) 91 ALJR 14; (2016) 154 ALD 12 High Court of Australia Australia - Commonwealth 9 Nov 2016 AustLII flag 11
Blank v Commissioner of Taxation [2015] FCAFC 154; (2015) 242 FCR 96; (2015) 329 ALR 213; (2015) 102 ATR 164 Federal Court of Australia Australia - Commonwealth 29 Oct 2015 AustLII flag 10
Blank v Commissioner of Taxation [2014] FCA 87; (2014) 95 ATR 1; [2014] ATC 20-442 Federal Court of Australia Australia - Commonwealth 21 Feb 2014 AustLII flag 7
Lopez v Deputy Commissioner of Taxation [2004] FCA 756 Federal Court of Australia Australia - Commonwealth 16 Jun 2004 AustLII flag 2
Roadshow Distributors Pty Ltd v Commissioner of State Revenue [1998] 1 VR 535 Australia - Victoria circa 1998 LexisNexis AU flag 2
Lochtenberg v Commissioner of Taxation [2019] FCA 1167 Federal Court of Australia Australia - Commonwealth 2 Aug 2019 AustLII flag 1
"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

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