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Individual tax residency paper

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 [2019] FCAFC 29
  • the Commissioner’s opinion
  • the first test: the ordinary meaning of “resides”
  • the second test: domicile and permanent place of abode.

Author profile

Dr Dr. Julianne Jaques CTA
Dr Julianne Jaques, CTA, is a barrister specialising in taxation law. She has particular expertise in disputes involving complex commercial transactions and was counsel for the Commissioner in the Bywater matter in the High Court concerning corporate residency. Prior to coming to the Bar, Julianne spent 10 years in private practice with a major law firm and a major accounting firm. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis at the University of Melbourne was on the taxation of corporates. Julianne is a member of the Tax Practitioners Board and the Board of Taxation. - Current at 31 October 2019
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This was presented at VIC 7th Annual Tax Forum .

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