The Resource Addy v Commissioner of Taxation : [2019] FCA 1768

Addy v Commissioner of Taxation : [2019] FCA 1768

Addy v Commissioner of Taxation : [2019] FCA 1768
Addy v Commissioner of Taxation : [2019] FCA 1768
  • eng
  • eng
Judgment by the federal Court of Australia, judgment date 30 October 2019. The appellant is a British citizen, who obtained a working holiday visa for Australia in 2015. From 2015 to 2017, she lived almost continuously in Australia and mostly in the same accommodation. She was subjected to tax on her working holiday taxable income at the working holiday tax rate, and she appealed against this basis of taxation. The issues were whether the appellant was a resident of Australia, and whether the non-discrimination article in the Australia-United Kingdom treaty applied. A part of the decision dealt with determining the residence of the appellant who stayed in Australia between 2015 and 2017 on a working holiday visa. The Court found that the individual was a resident on the basis that the individual's usual place of abode was in Australia, and where she intended to take up residence.The Court found that the taxpayer who was an Australian resident was liable to a different rate of tax than an Australian resident who was a "national" of Australia solely because she was on a working holiday visa and this is exactly the type of discrimination that was prohibited by Article 25 of the treaty
Citation source
In: International tax law reports. - London. - Vol. 22 (2019), part 2 ; p. 257-296
Geographic coverage
Language note
Baker, P
  • case law
  • residence
  • habitual abode
  • tax treaty
  • non-discrimination
  • nationality
Addy v Commissioner of Taxation : [2019] FCA 1768

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