Australian Taxation Law Assignment Report

Running head: TAXATION LAW
Taxation Law
Name of the Student
Name of the University
Authors Note
Course ID

TAXATION LAW1
Table of Contents
Answer to Part 1:.................................................................................................................... 2
Answer to Part 2:.................................................................................................................... 4
References:............................................................................................................................ 6

TAXATION LAW2
Answer to Part 1:
Issues:
 Whether the taxpayer is an Australian occupant under “sec 6 (1) ITAA 1936” for the
financial year ended 2019?
 Is the taxpayer a resident of Australia within “sec 6 (1) ITAA 1936” for the year
ended 2020?
Rule:
Under the “sec 6 (1) ITA Act 1936” Australian dweller implies a person that is living
in Australia and involves an individual that has residence in Australia, excluding when the
official is satisfied that an individual has the stable residence of living in foreign and not in
Australia1. Individuals are held resident on meeting any of the below listed four alternative
tests. This includes,
1: “Resides Test”
2: “Domicile Test”
3: “183-Day Test”
4: “Commonwealth Superannuation Test”
Resides Test:
This means to live on permanent basis in Australia for considerable time. As per TR
98/17 it is important to define the character of a person’s behaviour when they are in
Australia which includes the purpose of presence in Australia and taxpayer’s location of
assets. As noted in “Joachim v FCT (2002)” the taxpayer spent 316 days of an income
year by living out Australia on Sri Lankan vessels2. The taxpayer maintained his home in
Australia. The taxpayer was held as Australian resident by AAT.
Domicile Test:
Under “sec 6 (1)(a)(i)” an individual is held as Australian inhabitant if they have
house in Australia, unless when the commissioner is content that an individual has static
living place out of Australia. As per “IT 2650” an individual’s residence is reliant on whether
1 Woellner, Robin, et al. "Australian Taxation Law 2016." OUP Catalogue (2016).
2 Barkoczy, Stephen. "Foundations of Taxation Law 2016." OUP Catalogue (2016).