Case Study One Residences 2022

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

TAXATION LAW1
Table of Contents
Case Study One – Residences....................................................................................................3
Part A:........................................................................................................................................3
Issues:.....................................................................................................................................3
Rule:.......................................................................................................................................3
Application:............................................................................................................................5
Conclusion:............................................................................................................................6
Answer to Part B:.......................................................................................................................7
Issues:.....................................................................................................................................7
Rule:.......................................................................................................................................7
Application:............................................................................................................................8
Conclusion:............................................................................................................................8
Case Study 2: Part A:.................................................................................................................9
Issues:.....................................................................................................................................9
Rule:.......................................................................................................................................9
Application:..........................................................................................................................10
Conclusion:..........................................................................................................................10
Case Study Three.....................................................................................................................11
Issues:...................................................................................................................................11
Rule:.....................................................................................................................................11
Application:..........................................................................................................................12

TAXATION LAW2
Conclusion:..........................................................................................................................14
References:...............................................................................................................................15

TAXATION LAW3
Case Study One – Residences
Part A:
Issues:
Is the Racheal an Australian occupant inside the denotation of “section 6 (1), ITAA
1936” for the relevant income year?
Rule:
According to the “taxation ruling of TR 98/17” the taxation official interprets the
ordinary sense of the expression “resides” inside the definition of resident given in
“subsection 6 (1), ITAA 1936” (Norbury 2019). The ruling is generally applicable to
individuals that enters Australia as a migrants, academics teaching or workers with
employment contracts.
For tax purpose, an Australian resident under “sec 6 (1), ITAA 1936” consist of an
individual that exist in Australia and take account of person who has their abode in Australia
unless the commissioner is content that an individual has their fixed dwelling place outside
Australia (Jones 2018). The definition includes four alternative tests namely;
1. Resides Test
2. Domicile Test
3. 183-Day Test
4. Commonwealth Superannuation test
Resides Test:
The expression “reside” implies dwelling on enduring basis or for the substantial
time. To determine whether an individual is living in Australia it is essential to look into the
character of the person’s actions while in Australia. As per the “taxation ruling of TR 98/17”