This report provides legal advice regarding Mr. Nguyen's Australian tax residency for the years 2017 and 2018, as disputed by the ATO. It analyzes the relevant legal rules, including the Income Tax Assessment Acts of 1936 and 1997, and the application of the resides, domicile, 183-day, and superannuation tests, referencing case law like FCT v Efstathakis and TR 98/17. The report examines Nguyen's circumstances, including his Australian origin, employment in Saudi Arabia, and maintenance of assets and family ties in Australia. It concludes that Nguyen was likely an Australian resident for tax purposes and addresses the options of pursuing an audit or self-amendment. The analysis considers factors such as the duration of stay, family bonds, property ownership, and social connections to determine residency status. The report emphasizes the importance of intention to return to Australia, and the impact of maintaining a permanent abode within the country, even while working overseas.
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