University Taxation Law: Determining Dale's Residential Status
VerifiedAdded on 2021/04/21
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Case Study
AI Summary
This case study analyzes the residential status of Dale for Australian taxation purposes during the financial years 2017 and 2018. It examines the application of the domicile test and the 183-day test, as well as relevant taxation rulings, to determine whether Dale is considered an Australian resident. The analysis considers Dale's UK passport, student visa, and activities such as renting an apartment and obtaining employment. The case study references legal precedents like Applegate v FC of T (1979), Miller v FC of T (1946), Levene v IRC (1928), and IRC v Lysaght (1928), to support the conclusions. The conclusion states that Dale meets the criteria to be considered an Australian resident for both financial years based on the 183-day rule and other factors, including his intention to reside in Australia.
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