Published on 17 Oct 19
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- significance of determining individual residency
- individual residency – the legislation
- legislative history
- Harding v Commissioner of Taxation  FCAFC 29
- the Commissioner’s opinion
- the first test: the ordinary meaning of “resides”
- the second test: domicile and permanent place of abode.
Dr Julianne Jaques QC, CTA, is a barrister at the Victorian Bar specialising in taxation law. She has particular expertise in disputes involving complex commercial transactions and has appeared in many significant cases including Bywater and Sharpcan in the High Court. Prior to joining the Bar, Julianne spent 10 years in private practice with a major law firm and a major accounting firm. She was also senior tax adviser to the Federal Assistant Treasurer during the introduction of GST and business tax reform.
- Current at
12 March 2021