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BLO2206 | Taxation Law & Practice

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University of Victoria

   

Australian Taxation Law (BLO2206)

   

Added on  2020-03-04

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BLO2206, the following paper has two answers, first one is about the valuation of consequences of tax for salary or wages derived by an Australian resident, and the second one is determining the taxable income of the taxpayer that has the personal business of Golf Teacher

BLO2206 | Taxation Law & Practice

   

University of Victoria

   

Australian Taxation Law (BLO2206)

   Added on 2020-03-04

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Running head: TAXATION LAWTaxation LawName of the Student Name of the UniversityAuthors NoteCourse ID
BLO2206 | Taxation Law & Practice_1
1TAXATION LAWTable of ContentsAnswer to question 1:.................................................................................................................2Issues:.........................................................................................................................................2Legislation:.................................................................................................................................2Application:................................................................................................................................2Answer to question2:..................................................................................................................5Issues:.........................................................................................................................................5Legislation:.................................................................................................................................5Application:................................................................................................................................5Conclusion:................................................................................................................................8Reference List:...........................................................................................................................9
BLO2206 | Taxation Law & Practice_2
2TAXATION LAWAnswer to question 1: Issues: The following issue is concerned with the evaluation of consequences of tax for salaryor wages derived by an Australian resident working overseas and leaving Australia fortaxation purpose. Legislation: a.F.C. of T. v. Jenkins 82 ATC 4098b.F.C. of T. v. Applegate(1979) 9 ATR 899c.Henderson v. Henderson [1965] 1 All E.R.179d.Subsection 6 (1) of income tax assessment act 1936e.Taxation rulings of IT 2650Application: The study considers the tax treatment of salary derived by Can Robyn from India asan overseas employment for working as a coordinator in Calcutta University. The criterion towork as a co-ordinator was as long Can Robyn wished to work or as long the course existedin Calcutta University. As per the taxation rulings of IT 2650 it aims to lay down theguidelines in determining whether the individual leaves Australia to stay in overseas countryon temporary basis for work assignment cease to be resident of Australia for the purpose ofincome tax at the time of their stay out of Australia1. 1Pinto, Dale. "State taxes."Australian Taxation Law. CCH Australia Limited, 2011. 1763-1762.
BLO2206 | Taxation Law & Practice_3
3TAXATION LAWWith reference to the subsection 6 (1) of income tax assessment act 1936 whosedomicile is in Australia given the commissioner is satisfied that their permanent place ofabode is outside of Australia2. As stated under subsection 6 (1) a person living in Australiaeither continuously or intermittently for more than half of the income year will be regarded asAustralian resident unless the commissioner is content that the person does not have anypurpose of taking up residence in Australia. With reference to subsection 6 (1) of the ITAA 1936 Can Robyn will be consideredas an Australian resident since she has resided in Australia for no less than half of the incomeyear before leaving Australia3. As evident Can Robyn owned a flat in Melbourne and did notabandoned her place of residence where she lived. Perhaps the flat that was owned by CanRobyn in Melbourne was mortgaged and paid the mortgage amount from her employmentincome received in her Australian bank account. As stated in Henderson v. Henderson [1965] 1 All E.R.179 a person maintains thedomicile of their own origin unless an individual acquires the domicile of their own choice inanother state or by the operation of law4. It can be ascertained from the present study that CanRobyn has retained her flat in Melbourne and intends to come back to Australia on an2Woellner, R. H., et al.Australian Taxation Law Select: Legislation and Commentary 2016.Oxford University Press, 2016.3ROBIN, H.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press, 2017.4Blakelock, Sarah, and Peter King. "Taxation law: The advance of ATO datamatching."Proctor, The37.6 (2017): 18.
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