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Taxation Law Assignment Question & Answer

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Added on  2021-04-16

Taxation Law Assignment Question & Answer

   Added on 2021-04-16

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Running head: TAXATION LAWTaxation LawName of the StudentName of the UniversityAuthors NoteCourse ID
Taxation Law Assignment Question & Answer_1
TAXATION LAW1Table of ContentsIssue:.....................................................................................................................................2Laws:......................................................................................................................................2Application:.............................................................................................................................3Conclusion:............................................................................................................................5Reference List:.......................................................................................................................6
Taxation Law Assignment Question & Answer_2
TAXATION LAW2Issue: The purpose of the current issue is to determine whether Dale will be considered asthe Australian resident during the year 2017 and 2018 respectively. The issue revolvesaround determining the intention of Dale whether he chose to be an Australian resident. Laws: Domicile Test: Domicile is regarded as the legal conception to be ascertained under theDomicile Act 1982 and to the common rules that is developed by courts in the field of privateinternational law1. In determining an individual’s domicile for the purpose of definitionResident under “subsection 6 (1)”, it is vital to consider the intention of the person as towhich country a person makes his or her home indefinitely. As held in “Henderson vHenderson (1695)” an individual retains the domicile of their origin country and unless anindividual acquires domicile in another nation by operation of law. 183 days Test: If an individual is in point of fact present in Australia for more than sixmonths or one half of the income year either constantly or with breaks will be considered tohave constructive resident in Australia2. An exceptional to this rule is unless it is noticed thatan individual usual place of residence is out of Australia with no purpose of taking up thedwelling in Australia. The “taxation ruling of TR 98/17” provides the commissioner of taxation with theinterpretation of the ordinary meaning of the term resides within the definition of residentunder “subsection (6) 1 of the ITAA 1997”3. The ruling is implemented on a large numberof individuals that enters to Australia as the a.migrant b.academics teachers for the purpose of teaching or studying in Australia c.students that enters to Australia for studying d.visitors that are on holidaye.workers with the pre-arranged employment contracts. 1Woellner, Robin, et al. "Australian Taxation Law 2016."OUP Catalogue(2016).2Cao, Liangyue, et al. "Understanding the economy-wide efficiency and incidence of majorAustralian taxes."Canberra: Treasury working paper2001 (2015).3Barkoczy, Stephen. "Foundations of taxation law 2016."OUP Catalogue(2016).
Taxation Law Assignment Question & Answer_3

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