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08 Aug 1212 Taxpayer was a resident of Australia - Sneddon

The AAT has held that the taxpayer, an Australian citizen who had lived all his life in Australia prior to his posting overseas, was a resident of Australia during the 2009 income year, when he was employed by an Australian company in in Qatar, United Arab Emirates.

The AAT based its determination on the following 8 factors as they applied to the taxpayer:

  • Physical presence in Australia;
  • Nationality;
  • History of residence and movements;
  • Habits and “mode of life”;
  • Frequency, regularity and duration of visits to Australia;
  • Purpose of visits to or absences from Australia;
  • Family and business ties with Australia compared to the foreign country concerned; and
  • Maintenance of a place of abode.

Based on all of the facts and evidence before it, the AAT considered that, on balance, the taxpayer was a “resident of Australia” for Australian tax purposes in the 2009 income year within the meaning of the definition of that term in s 6(1)(a) ITAA 1936.

On this basis, it was unnecessary for the AAT to consider whether the taxpayer fell within the extended statutory definition of “resident” in s 6(1)(a)(i) (the “domicile test”) in the 2009 income year. However, based on all of the facts and evidence before it and the relevant legal principles the AAT considered that the taxpayer’s ‘domicile of origin’ was Australia and that he never adopted another ‘domicile of choice’ in respect of the income year ended 30 June 2009. Consequently, the taxpayer’s ‘domicile’ in the 2009 income year, and for the purposes of s 6(1)(a)(i), was Australia. Further, the taxpayer did not establish a ‘permanent place of abode’ in Qatar, or anywhere else outside Australia, in the 2009 income year.

Sneddon and FCT [2012] AATA 516 (AAT, Walsh SM, 6 August 2012).


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