TR 2023/1 - Income tax: residency tests for individuals

[2023] ATOTR TR2023/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Domicile Act 1982 (Cth)
International Tax Agreements Act 1953 (Cth)	s4
Income Tax Rates Act 1986 (Cth)	s3
Migration Act 1958 (Cth)	s6, s7, s10
Superannuation Act 1976 (Cth)
Superannuation Act 1990 (Cth)
Social Security Act 1991 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Duff and Commissioner of Taxation (Taxation)	[2022] AATA 3675	Administrative Appeals Tribunal	Australia	2 Nov 2022	AustLII	2
Sanderson and Commissioner and Taxation (Taxation)	[2021] AATA 4305	Administrative Appeals Tribunal	Australia	16 Nov 2021	AustLII	2
Gurney and Commissioner of Taxation	[2020] AATA 3813	Administrative Appeals Tribunal	Australia	30 Sep 2020	AustLII	3
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
Dapper Coelho and Commissioner of Taxation	[2020] AATA 2474	Administrative Appeals Tribunal	Australia	27 Jun 2020	AustLII	4
MacKinnon and Commissioner of Taxation	[2020] AATA 1647	Administrative Appeals Tribunal	Australia	9 Jun 2020	AustLII	5
Schiele and Commissioner of Taxation	[2020] AATA 286	Administrative Appeals Tribunal	Australia	24 Feb 2020	AustLII	4
Pike v Commissioner of Taxation	[2019] FCA 2185	Federal Court of Australia	Australia - Commonwealth	24 Dec 2019	AustLII	11
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
Handsley and Commissioner of Taxation (Taxation)	[2019] AATA 917	Administrative Appeals Tribunal	Australia	17 May 2019	AustLII	8
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
Harding v Commissioner of Taxation	[2018] FCA 837; 108 ATR 137	Federal Court of Australia	Australia - Commonwealth	8 Jun 2018	AustLII	22
Koustrup and Commissioner of Taxation	[2015] AATA 126	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII	4
Clemens and Commissioner of Taxation	[2015] AATA 124	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII	4
Jaczenko and Commissioner of Taxation	[2015] AATA 125	Administrative Appeals Tribunal	Australia	6 Mar 2015	AustLII	4
Sneddon v FCT	[2012] AATA 516; (2012) 89 ATR 739	Administrative Appeals Tribunal	Australia	6 Aug 2012	AustLII	7
Commissioner of Taxation v Executors of the Estate of Subrahmanyam	[2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29	Federal Court of Australia	Australia - Commonwealth	19 Dec 2001	AustLII	19
Derrington J; Hafza v Director-General of Social Security	(1985) 6 FCR 444	Federal Court of Australia	Australia	circa 1985	Legal Online / Westlaw	194
Hafza, M v Director-General of Social Security	[1985] FCA 201; (1985) 6 FCR 444	Federal Court of Australia	Australia - Commonwealth	circa 1985	AustLII	11
FCT v Jenkins	(1982) 59 FLR 467; (1982) 12 ATR 745		Australia	circa 1982	Legal Online / Westlaw	18
Lombardo v FCT	[1979] FCA 66; (1979) 40 FLR 208; (1979) 28 ALR 574; 10 ATR 310	Federal Court of Australia	Australia - Commonwealth	17 Oct 1979	AustLII	112
FCT v Applegate	27 ALR 1145; (1979) 9 ATR 899		Australia	circa 1979	LexisNexis AU	20
Buswell v IRC	(1974) 2 All ER 520		United Kingdom	circa 1974	LexisNexis	7
Hyland v Hyland	(1971) 18 FLR 461		Australia	circa 1971	Legal Online / Westlaw	40
Re Fuld	[1967] 3 All ER 318; [1968] P 675; [1967] 3 WLR 401		United Kingdom	circa 1967	LexisNexis	79
Hartley v Fuld	[1966] 2 WLR 717		United Kingdom	circa 1966	LexisNexis / Westlaw	8
Henderson v Henderson	[1965] 1 All ER 179		United Kingdom	circa 1965	LexisNexis	16
Miesegaes v Commissioners of Inland Revenue	(1957) 37 Tax Cas 493		United Kingdom	circa 1957		8
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
Koitaki Para Rubber Estates Ltd v FCT	[1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII	457
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
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
Peel v The Commissioners of Inland Revenue	(1927) 13 Tax Cas 443		United Kingdom	circa 1927		7
Reid v The Commissioners of Inland Revenue	(1926) 10 Tax Cas 673; [1926] SC 589		United Kingdom - Scotland	circa 1926		11
Chisholm v Walford	[1880] NSWLawRp 14; 1 LR (NSW) 1	Supreme Court of New South Wales	Australia - New South Wales	11 Mar 1880	AustLII	3
Taxation, Commissioner of (Cth) v Pechey	5 ALR 352; (1975) 5 ATR 322		Australia	circa 1928	LexisNexis AU	5

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