Taxation Law Case Analysis

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

1TAXATION LAW
Table of Contents
Part 1:.......................................................................................................................................2
A summary of key legal issues:................................................................................................2
Summary of relevant law:.........................................................................................................2
Application of law to the given facts in case:............................................................................3
Opinion on case’s practical impacts:........................................................................................3
Part 2:.......................................................................................................................................5
References:..............................................................................................................................7

2TAXATION LAW
Part 1:
A summary of key legal issues:
The key aspect of the case elaborated here is whether Mr Harding has any right as a
resident in the year of 2011. According to the law court “Harding v Commissioner of
Taxation (2018)”, any resident of Australia will only be considered as the permanent
resident of the country if the person has not set up any residential place in overseas1. In
contrary with this fact, if the person has any residence outside of Australia then that should
not be the permanent one to consider himself as the resident of Australia.
Summary of relevant law:
The reside’s test:
This particular test I the basic test that is required to check if any person resides in
Australia. The person will be considered as the Australian citizen and this will not be
dependent upon their religion or origin. According to “Applegate v FCT (1979)”Justice
Northrop adopted the explanation and it states that the person can dwell for a particular time
period or permanently at any place that shouldn’t be their origin. In contrary with this
discussion, court has declared that the permanent word is not putting strength towards
residing at any place for unlimited time, however this will be judged every year. In this case
the identification factors are regularity, physical existence and purpose for visiting Australia.
The permanent place of abode test:
An individual’s residence is in relation with the country laws and the person is
allowed to invoke those laws for their own purposes. Referring to “section 6 (1)”, an
individual is considered as Australian resident if they are having Australian Domicile and also
hey have to prove they are not liable for any permanent resident being established by them
outside of Australia. According to “Applegate v FCT (1979)” the court considers
“permanent place of abode”2. In this case, the Federal court has noticed that “Applegate”
had permanent resident outside of Australia in spite of having the Australian Domicile.
1 "Ustlii.Edu.Au", Ustlii.Edu.Au (Webpage, 2019)
<http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/FCAFC//2019/29.html>
2 Woellner, R. H et al, Australian Taxation Law 2018