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Pike v Commissioner of Taxation   flag  11

[2019] FCA 2185
Federal Court of Australia
Australia - Commonwealth
24th December, 2019

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Quy and Commissioner of Taxation (Taxation) [2024] AATA 245 Administrative Appeals Tribunal Australia 26 Feb 2024 AustLII flag 2
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
PQBZ and Commissioner of Taxation (Taxation) [2023] AATA 2984 Administrative Appeals Tribunal Australia 10 Aug 2023 AustLII flag 1
JONATHAN OPPENHEIMER v Revenue & Customs (INCOME TAX - whether resident in UK or RSA - Article 4 of the Republic of South Africa/UK Double Tax Treaty 2002) [2022] UKFTT 112 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2022 BAILII flag
TR 2022/D2 - Income tax: residency tests for individuals [2022] ATODTR TR2022/D2 Australian Taxation Office Australia - Commonwealth circa 2022 AustLII flag
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
MacKinnon and Commissioner of Taxation [2020] AATA 1647 Administrative Appeals Tribunal Australia 9 Jun 2020 AustLII flag 5
Pike v Commissioner of Taxation (No 2) [2019] FCA 2204 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 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

Legislation Cited

Legislation Name Provision
Australian Citizenship Act 2007 (Cth)
Domicile Act 1982 (Cth) s7, s10
Evidence Act 1995 (Cth) s140
Income Tax Assessment Act 1936 (Cth) s6, s23AG
International Tax Agreements Act 1953 (Cth) s3, s3AAA, s4, s5
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth)
Superannuation Act 1976 (Cth)
Superannuation Act 1990 (Cth)
Act (Cth)
Taxation Administration Act 1953 (Cth) s14ZZ
Federal Court Rules 2011 (Cth) s39.32

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
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
Pike v Commissioner of Taxation (No 2) [2019] FCA 2204 Federal Court of Australia Australia - Commonwealth 24 Dec 2019 AustLII flag
Addy v Commissioner of Taxation [2019] FCA 1768 Federal Court of Australia Australia - Commonwealth 30 Oct 2019 AustLII flag 7
Stockton v Commissioner of Taxation [2019] FCA 1679; (2019) 110 ATR 7721 Federal Court of Australia Australia - Commonwealth 11 Oct 2019 AustLII flag 14
"Home Sweet Home: Tax Treaty Interpretation and the Problem with Language Under Consideration of the Permanent Home Tie-Breaker" (2019) 2 British Tax Review 205 British Tax Review United Kingdom circa 2019 Westlaw flag 1
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
McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation [2005] FCAFC 67; (2005) 142 FCR 134; (2005) 219 ALR 346; (2005) 59 ATR 358 Federal Court of Australia Australia - Commonwealth 29 Apr 2005 AustLII flag 38
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
Applicant A v Minister for Immigration and Ethnic Affairs (1997) 190 CLR 225 Australia - Commonwealth circa 1997 Legal Online / Westlaw flag 13823
Radich v Bank of New Zealand [1993] FCA 450; (1993) 45 FCR 101; (1993) 116 ALR 676 Federal Court of Australia Australia - Commonwealth 10 Sep 1993 AustLII flag 39
Thiel v FCT [1990] HCA 37; (1990) 171 CLR 338; (1990) 94 ALR 647; (1990) 21 ATR 531; (1990) 64 ALJR 516 High Court of Australia Australia - Commonwealth 22 Aug 1990 AustLII flag 130
(1985) 6 FCR 444 (1985) 6 FCR 444 Federal Court of Australia Australia circa 1985 Legal Online / Westlaw flag 194
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
Terrassin v Terrassin (1968) 14 FLR 151; [1969] ALR 464; [1968] 3 NSWR 600 Australia circa 1968 Legal Online / Westlaw flag 6
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 592
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
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
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
Ah Yin v Christie [1907] HCA 25; (1907) 4 CLR 1428; 13 ALR 372 High Court of Australia Australia - Commonwealth 26 Jun 1907 AustLII flag 22
Cooper v Cadwalader (1904) 5 Tax Cas 101 United Kingdom circa 1904 flag 25

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