The AAT has held that a taxpayer, an Australian chef with over 20 years’ experience both in Australia and overseas, was an Australian resident for taxation purposes in the 2016 income year.
During that year, he spent only 86 days in Australia, being the period prior to him leaving Australia to commence employment with a cruise ship company, and a period during which he visited his family between deployments.
However, the AAT noted that he had no intention that any new place of residence be indefinite, and he did not become a resident of a new place.
Importantly, his ‘domicile’ for tax purposes (being Australia) did not change (and the AAT stated that “a ship cannot be a domicile”).
Robinson Voss Partners can provide further information about tax and tax residency, and we invite you to contact us to find out more. Phone our team on 03 9708 8801 or email info@rvpartners.com.au..
Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.
The information contained within this document is of a general nature only and neither represents nor is intended to be personal advice on any particular matter. Robinson Voss Partners (RV Partners) strongly suggests that no person should act specifically on the basis of the information in this document, but should obtain appropriate professional advice based on their own personal circumstances.
