The AAT has held that a taxpayer who left Australia in May 2007 to work first in Dubai, in the United Arab Emirates (UAE), and later Doha, Qatar, remained, for tax purposes, an Australian resident within the ordinary meaning of that word in s 6(1)(a) ITAA 1936.
The AAT stated at para 80:
"While he was overseas working...his wife, daughter and son remained in Australia (except for three short visits to Dubai by his wife), his most substantial asset (the Winthrop home) was located in Australia, he used almost all of the money he earned abroad to make accelerated payments on his Australian mortgage on the Winthrop home (which he acknowledged he considered to be the 'family home') and he took his holidays (albeit short) in Australia at the Winthrop home with his family..."
Alternatively, the AAT held that the taxpayer's domicile was Australia and that he did not have a permanent place of abode outside Australia.
Iyengar and FCT  AATA 856 (AAT, Walsh SM, 30 November 2011).