Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Harding v Commissioner of Taxation [2018] FCA 837 File number(s): QUD 417 of 2017
Judge(s): DERRINGTON J
Date of judgment: 8 June 2018
Catchwords: TAXATION – Residency of taxpayer – Whether resident according to ordinary concepts – Whether resident according to Domicile test – Meaning of "permanent place of abode" outside Australia – Whether rented accommodation for a temporary purpose was a "permanent place of abode"
Legislation: Taxation Administration Act 1953 (Cth) Income Tax Assessment Act 1936 (Cth) Migration Act 1958 (Cth) Domicile Act 1982 (Cth)
Cases cited: Applegate v Federal Commissioner of Taxation (1978) 18 ALR 459 Armstead v Armstead [1954] VLR 733 Comcare Australia (Defence) v O'Dea (1998) 87 FCR 451 Commissioner of Inland Revenue v Diamond [2015] NZCA 613 Commissioner of Taxation v Miller (1946) 73 CLR 93 Federal Commissioner of Taxation v Applegate (1979) 27 ALR 114 Federal Commissioner of Taxation v Applegate (1979) 9 ATR 899 Federal Commissioner of Taxation v Jenkins (1982) 59 FLR 467 Gregory v Deputy Federal Commissioner of Taxation (WA) (1937) 57 CLR 774 Hafza v Director-General of Social Security (1985) 6 FCR 444 Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation (1941) 64 CLR 241 Levene v Inland Revenue Commissioners [1928] AC 217 LK v Director-General, Department of Community Services (2009) 237 CLR 582, 599 Miller v Teale (1954) 92 CLR 406 Re Cartier [1952] SASR 280 Re Dempsey and Federal Commissioner of Taxation (2014) 98 ATR 698 Re Iyengar and Federal Commissioner of Taxation (2011) 85 ATR 924 Re Sneddon and Federal Commissioner of Taxation (2012) 89 ATR 739 Revenue and Customs Commissioners v Grace [2009] All ER (Dig) 280 Scargill v Minister for Immigration and Multicultural Affairs (2003) 129 FCR 259 Smith v Smith [1975] 1 NSWLR 725 Taylor v Natwest Australia Bank Limited (unreported, FCA, Wilcox, Burchett, Foster JJ, 16 October 1992) The Queen v Reeder [1975] DTC 5160 Thompson v Minister for National Revenue [1946] SCR 209
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