Taxation Law Questions and Answers 2022

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 question 1:.................................................................................................................2
Issues:.....................................................................................................................................2
Rule:.......................................................................................................................................2
Application:............................................................................................................................3
Conclusion:............................................................................................................................4
Answer to question 2:.................................................................................................................4
Answer to question 3:.................................................................................................................6
Answer to Part A:...................................................................................................................6
Part B:.....................................................................................................................................7
Answer to question 4:.................................................................................................................7
Answer to question 5:.................................................................................................................8
Article 1: Call to scrap not reform the tax on luxury car:......................................................8
Relevant facts in the article:...................................................................................................8
Concise explanation of tax concepts:.....................................................................................8
Connection between concepts discussed and good tax policy indicators:.............................8
Article 2: Policy nudge could swap stamp duty for land tax:................................................8
Relevant facts in the article:...................................................................................................8
Concise explanation of tax concepts:.....................................................................................8
Connection between concepts discussed and good tax policy indicators:.............................9
References:...............................................................................................................................10

TAXATION LAW2
Answer to question 1:
Issues:
Under the provisions of 6(1), ITAA 1936” taxpayers treated as Australian dweller.
Rule:
An individual who lives in Australia and cover a people they leave in Australia or
their home in Australia except when a person goes in or out of Australia when the tax official
is satisfied under “section 6 (1), ITAA 1936” (Miller & Oats, 2016).. There are four types of
test that are applied on the individuals namely;
1. In Australia the resides test
2. In Australia person’s Domicile
3. 183-Day Test
4. Commonwealth Superannuation Test
Resides Test:
At the time of living in Australia, the Resides test defines the person’s behaviour
while living in Australia. It also includes the intention of taxpayers such as the occupation
ties or business and living or common preparations. The taxpayers were held on as Australian
resident in “Joachim v FCT (2002)” so the taxpayers kept his family home in Australia and
often returned home during his employment contracts (Pert et al., 2018).
Domicile Test:
Under this test, a person is an Australian occupant if one has an abode in Australia; all
the officer they have understands that the person has a fixed place to residence out of
Australian (Liu, 2018). As said in “FCT v Applegate (1979)” the law court explained that
fixed does not implies everlasting and the objectivity is assessed every year.

TAXATION LAW3
183-Days Test:
A taxpayer is treated as Australian occupant if they have really been present in
Australia either regularly or in breaks for more than six months except when the
commissioner understands that the person has set up his usual place in overseas (Robin &
Barkoczy, 2019).
Superannuation Test:
Commonwealth superannuation fund is a member of taxpayers so that they will be
treated as the Australian dweller for a tax purpose (Morgan et al., 2018).
Application:
On 1st august 2017 Taite reach in Australia and during his travel he did not stayed in
one place. The following test are applied to determine Taite residency status;
Resides Test:
Taite and his family live in a residential home in Europe. He intended to return to
Europe following his short stay in Australia and these factors cannot be considered
significant. Taite did not show any intention of living in Australia, in the case of “Joachim v
FCT (2002).” Therefore, Taite is not an occupant under this test (Woellner et al., 2014).
Domicile Test:
In the case of determination, it is not explained by the assesse that his choice
regarding home is in Australia. Followed the “FCT v Applegate (1979)”, it consider from the
circumstances that assessed permanent residences are in Europe. So in this domicile test, he is
not a resident.