Taxation Law - Assignment PDF

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
Answer to question 2:.................................................................................................................3
Answer to A:..........................................................................................................................3
Answer to B:..........................................................................................................................4
Answer to question 3:.................................................................................................................4
Answer to A:..........................................................................................................................4
Answer to B:..........................................................................................................................4
Answer to question 4:.................................................................................................................5
Answer to 4.1.........................................................................................................................5
Answer to 4.2:........................................................................................................................6
References:.................................................................................................................................7

TAXATION LAW2
Answer to question 1:
As per the definition given under “section 995-1 of the ITAA 1997” occupant or
Australian dweller denotes individual that has their home in Australia, except for the tax
officer is satisfied that the individual has their eternal place of house out of Australia
(Woellner et al., 2016). “Section 6(1), ITAA 1936” explains that an individual is said to be
an Australian resident if the person has been present in Australia on continuous basis or
sporadically for more than six months of the income year except the tax officer is content that
he or she has their usual residence out of Australia and hardly has any purpose of taking up
the Australian occupancy.
The case study highlights that Amity left Australia in 2015 to live in Kiribati for a
period of two years and then take up the decision of whether to stay longer given the lifestyle
suits her. The residential status of Amity has been considered in the below listed residency
status.
Resides Test: The resides test denotes dwelling enduringly or for a substantial period. The
court in “FC of T v Miller (1946)” stated that the residency status of an individual is
dependent on the question of “fact and extent” (Pinto, 2013). The intention of the taxpayer or
the purpose of presence along with the household or occupation ties forms necessary in
establishing the domiciliary position of a person.
Domicile Test: As per the “Domicile Act 1982” a person is regarded as the Australian
occupant if he or she has their domicile in Australian except the tax official is satisfied that
the person has their everlasting place of abode out of Australia (Robin, 2017). A person
obtains the domicile of origin by birth or by the operation of law where the taxpayer intends
to take their home indefinitely. As held “FC of T v Applegate (1979)” the high court
considered whether the permanent place of abode is out of Australia. The decision held by the