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The ATO has published an Impact of Court Decisions Report in relation to the AAT decision in Re Mynott and FCT [2011] AATA 539; 2011 ATC 10-195.

The case concerned whether the taxpayer was a "resident of Australia", as defined in s 6(1) of ITAA 1936 for the 1999, 2000, 2001 and 2002 tax years. The AAT found, on the evidence before it, that the taxpayer did not reside in Australia, and had a permanent place of abode in the Philippines, between 18 September 1997 and 30 January 2002. The ATO accepts that it was open for the AAT to so decide on the facts.


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