Source: Taxation In Australia Journal Article
Published Date: 1 Dec 2019
The High Court has refused the ATO special leave to appeal from the Full Federal Court decision in FCT v Harding. This case has particular importance for individual taxpayers attempting to determine whether they are Australian residents or non-residents for income tax purposes. The two tests directly affected by the Harding case are the domicile test and the 183-day test as per s 6(1) of the Income Tax Assessment Act 1936. This article analyses the Full Federal Court decision in Harding and provides an insight as to how the two tests should be applied according to law. In so doing, the article dissects IT 2650 and TR 98/17, and suggestions are made that those rulings need to be withdrawn or substantially revised.
The law and the lore — has the Australian Taxation Office overstepped the mark? - Journal 17 Oct 2023
Getting the priorities right: ATO garnishee notices in times of corporate distress - Journal 01 Sep 2020
Member profile: Sylvia Villios - Journal 01 Dec 2017
Tax collection, recovery and enforcement issues for insolvent entities - Journal 01 Oct 2016
The legislative interface between the creation of a liability to tax and the right to challenge that liability - Journal 01 Sep 2014
The income tax and CGT consequences of property disposals - Journal 01 Feb 2015
The income"capital distinction and how it applies to property development - Journal 01 Nov 2014
Legislating ATO practice - The good and the bad for practitioners - Journal 01 Dec 2013
Deductions for education expenses - A revamped landscape for taxpayers and their advisers - Journal 01 Aug 2013
GST cross-border services transactions and the connection with Australia - Journal 01 Jun 2011
Accessing CGT concessions for the disposal of an active asset: Rent or occupancy fee? - Journal 01 Feb 2011
Legislative reforms in the objection and review procedures: The need to go further - Journal 01 Sep 2010
The Minerals Resources Rent Tax and the erosion of property rights issues for the mining industry - Journal 01 Aug 2010
Tax administration issues arising from Bamford " examining the approach of the ATO? - Journal 01 Jul 2010
An assessment of the Code of Professional Conduct under the TASA 2009 - six years on - Journal 01 Oct 2017
The Mirrlees Review's good tax system: Old world versus new world professor opinions - Journal 01 Sep 2015
Small business CGT concessions: The SBE and $6m net asset value basic conditions - Journal 01 Apr 2014
Legislative design and tax reform: The weakest link? - Journal 01 Jul 2010
The non commercial loss restrictions: A very blunt instrument for micro business - Journal 01 Jul 2006
A 'Simplified Tax System' for small business - Journal 01 Aug 2002
Ethics: Taxpayers' Charter: the quiet achiever - Journal 01 Dec 1999
Damages for personal injury: Whitaker's case - Presentation 16 Feb 1999
The net....and what's in it for you - Journal 01 Apr 1996
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.