The Resource Addy v Commissioner of Taxation : [2020] FCAFC 135

Addy v Commissioner of Taxation : [2020] FCAFC 135

Label
Addy v Commissioner of Taxation : [2020] FCAFC 135
Title
Addy v Commissioner of Taxation : [2020] FCAFC 135
Creator
Contributor
Subject
Language
  • eng
  • eng
Summary
Judgment by the Australian Federal Court (Full Court), decision date 6 August 2020. The taxpayer, Ms Addy, was a UK national who spent most of the period from August 2015 to May 2017 in Australia under a working holiday visa. In July 2017, the Australian tax authorities issued the taxpayer a notice of assessment in respect of the tax year ending on 30 June 2017, applying the working holiday tax rate and since Ms Addy was a non-resident for Australian tax purposes, no tax-free threshold was available. The taxpayer objected to the assessment, arguing that she was a tax resident of Australia during 2017 and that she therefore was entitled to the tax-free threshold in respect of the taxable period commencing 1 January 2017 and that she was otherwise liable to pay tax on her income at the rates provided in Part 1 of Schedule 7 of the Australian Income Tax Rates Act (1986) and not the fixed 15% rate applied in the assessment. The objections were disallowed and the taxpayer appealed against the objection decision to the Federal Court of Australia. The Federal Court held that the taxpayer was a resident of Australia under the judicial 'ordinary concepts' test which is directed at the identification of where physically a person ordinarily lives, regardless of citizenship or domicile. The Court concluded she was a resident of Australia for tax purposes
Citation source
In: International tax law reports. - London. - Vol. 23 (2020), part 1 ; p. 60-186
http://bibfra.me/vocab/relation/comm
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  • l38Sj4liKp4
http://library.link/vocab/creatorName
  • Avery Jones, J.F
  • Vann, R.J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • residence
  • habitual abode
  • individual income tax
  • personal allowances
  • tax treaty
  • non-discrimination
  • nationality
Label
Addy v Commissioner of Taxation : [2020] FCAFC 135
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/G-I/ITLR/1_60-186.pdf
Publication
Note
20201124

Library Locations

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      52.3736660 4.9336932
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