Michael May appeared for the applicant, instructed by Muro Doig.
The issue before the Tribunal was whether the applicant was a resident of Australia for taxation purposes during 2016-2020. Despite finding that the applicant was not a resident of Australia under the ‘ordinary concepts’ test, the Tribunal was not satisfied that the applicant’s permanent place of abode was outside Australia. Accordingly, the Tribunal affirmed the respondent’s decision that the applicant was a resident of Australia for taxation purposes.
The judgment can be read by clicking here
