Pike v Commissioner of Taxation 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 †
Commissioner of Taxation v Addy	[2020] FCAFC 135; 280 FCR 46; 382 ALR 68	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII	20
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII	8
MacKinnon and Commissioner of Taxation	[2020] AATA 1647	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII	5
Quy and Commissioner of Taxation (Taxation)	[2024] AATA 245	Administrative Appeals Tribunal	Australia	26 Feb 2024	AustLII	2
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR TR2023/1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
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
TR 2022/D2 - Income tax: residency tests for individuals	[2022] ATODTR TR2022/D2	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Pike v Commissioner of Taxation (No 2)	[2019] FCA 2204	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	AustLII

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

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	30
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904		25
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	23
Ah Yin v Christie	[1907] HCA 25; (1907) 4 CLR 1428; 13 ALR 372	High Court of Australia	Australia - Commonwealth	26 Jun 1907	AustLII	22
Commissioner of Taxation v Addy	[2020] FCAFC 135; 280 FCR 46; 382 ALR 68	Federal Court of Australia	Australia - Commonwealth	6 Aug 2020	AustLII	20
Re Dempsey and FCT	[2014] AATA 335; [2014] ATC 10-363; (2014) 98 ATR 698	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII	19
Stockton v Commissioner of Taxation	[2019] FCA 1679; (2019) 110 ATR 7721	Federal Court of Australia	Australia - Commonwealth	11 Oct 2019	AustLII	14
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII	8
Addy v Commissioner of Taxation	[2019] FCA 1768	Federal Court of Australia	Australia - Commonwealth	30 Oct 2019	AustLII	7
Terrassin v Terrassin	(1968) 14 FLR 151; [1969] ALR 464; [1968] 3 NSWR 600		Australia	circa 1968	Legal Online / Westlaw	6
MacKinnon and Commissioner of Taxation	[2020] AATA 1647	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII	5
Commissioner of Taxation v Harding	[2019] HCATrans 191	High Court of Australia	Australia - Commonwealth	13 Sep 2019	AustLII	4
Quy and Commissioner of Taxation (Taxation)	[2024] AATA 245	Administrative Appeals Tribunal	Australia	26 Feb 2024	AustLII	2
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII	1
"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	1
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR TR2023/1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
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
TR 2022/D2 - Income tax: residency tests for individuals	[2022] ATODTR TR2022/D2	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
"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
Pike v Commissioner of Taxation (No 2)	[2019] FCA 2204	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	AustLII

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