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Pike v Commissioner of Taxation     11

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		2
PQBZ and Commissioner of Taxation (Taxation)	[2023] AATA 2984	Administrative Appeals Tribunal	Australia	10 Aug 2023	AustLII		1
MacKinnon and Commissioner of Taxation	[2020] AATA 1647	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII		5
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2023/1 - Income tax: residency tests for individuals	[2023] ATOTR TR2023/1	Australian Taxation Office	Australia - Commonwealth	circa 2023	AustLII
TR 2022/D2 - Income tax: residency tests for individuals	[2022] ATODTR TR2022/D2	Australian Taxation Office	Australia - Commonwealth	circa 2022	AustLII
Commissioner of Taxation v Pike	[2020] FCAFC 158	Federal Court of Australia	Australia - Commonwealth	22 Sep 2020	AustLII		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		20
Pike v Commissioner of Taxation (No 2)	[2019] FCA 2204	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	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

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

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Pike v Commissioner of Taxation (No 2)	[2019] FCA 2204	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	AustLII
Addy v Commissioner of Taxation	[2019] FCA 1768	Federal Court of Australia	Australia - Commonwealth	30 Oct 2019	AustLII		7
Stockton v Commissioner of Taxation	[2019] FCA 1679; (2019) 110 ATR 7721	Federal Court of Australia	Australia - Commonwealth	11 Oct 2019	AustLII		14
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
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		38
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		39
(1985) 6 FCR 444	(1985) 6 FCR 444	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw		194
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
Commissioner of Taxation v Harding	[2019] HCATrans 191	High Court of Australia	Australia - Commonwealth	13 Sep 2019	AustLII		4
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		130
Avon Downs Pty Ltd v FCT	[1949] HCA 26; (1949) 78 CLR 353	High Court of Australia	Australia - Commonwealth	3 Aug 1949	AustLII		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		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		73
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
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		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		414
"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
Applicant A v Minister for Immigration and Ethnic Affairs	(1997) 190 CLR 225		Australia - Commonwealth	circa 1997	Legal Online / Westlaw		13823
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		376
Cooper v Cadwalader	(1904) 5 Tax Cas 101		United Kingdom	circa 1904			25
Terrassin v Terrassin	(1968) 14 FLR 151; [1969] ALR 464; [1968] 3 NSWR 600		Australia	circa 1968	Legal Online / Westlaw		6