Residential Position of Dave in Taxation Law

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

1TAXATION LAW
Table of Contents
Introduction:...............................................................................................................................2
Discussion:.................................................................................................................................2
Resides Test:..............................................................................................................................2
Domicile or Permanent Place of Abode Test:............................................................................4
The 183 days Test:.....................................................................................................................5
Superannuation Test:..................................................................................................................6
Conclusion:................................................................................................................................6
References:.................................................................................................................................7

2TAXATION LAW
Introduction:
According to the “section 6-5 (2) of the ITAA 1997”, the taxable income of the
Australian resident comprises of the ordinary income that are derived from every sources. As
per the “section 6-10 (4)” an Australian resident assessable income includes the statutory
income from every sources (Woellner et al. 2016). As per the “section 995-1, ITAA 1997”
Australian resident is a person that are the resident of Australia within the meaning of “ITAA
1936”. As per the “section 6 (1) ITAA 1936” Australian resident is the person that are
residing in Australia or person that has the fixed home in Australia (Barkoczy 2016). The
present report would be assessing the residential position of Dave The taxpayer however
decided to return to Australia after his mother suffered health issue.
Discussion:
According to the definition of resident of Australia it comprises of four different test.
These includes the resides test, permanent place of abode test and 183 days’ test. There are
number of instances that are dealing with the interpretation of the first three tests. While the
case laws assist in understanding the definition of terms that are used under “section 6 (1)”
(Morgan, Mortimer and Pinto 2018). This is mainly due to the residency of a person that are
determined on the case basis and are reliant on the particular facts as well as circumstances of
the individual. To ascertain the residential position of Dave and the below listed tests are
performed.
Resides Test:
The resides Test is known as the residence based on the ordinary concepts. The term
resides is not stated in the statute and its ordinary meaning is referred as to dwell on
permanent basis or for the considerable period of time. Referring to “Miller v FCT (1946)”
to determine the residency status of Dave, the question of fact and degree is considered. As