The Resource Beng Tan v Commissioner of Taxation : [2016] AATA 1062

Beng Tan v Commissioner of Taxation : [2016] AATA 1062

Label
Beng Tan v Commissioner of Taxation : [2016] AATA 1062
Title
Beng Tan v Commissioner of Taxation : [2016] AATA 1062
Contributor
Subject
Language
eng
Summary
Judgment by the Australian Admiinistrative Appeals Tribunal, Taxation Commercial Division, judgment date 21 December 2016. The taxpayer was an Australian citizen who had been born in Malaysia. His wife was a Malaysian citizen and permanent resident of Australia. Neither the taxpayer nor his wife owned real property in Australia. During the income year ending 30 June 2015, they lived at his parents' home when in Australia (for 279 days) and at his wife's parents' home when he was in Malaysia (for 88 days). He used the Australian address as the registered location of his business, including when he was in Malaysia. On 1 April 2015, the taxpayer entered into a 12-month lease to rent a room at the Malaysian house, paying a monthly rent. When he travelled, the taxpayer declared that he was an Australian resident departing temporarily. The taxpayer admitted that he was resident in Australia for most of the 2015 tax year but claimed that he was to be treated as a tax resident in Malaysia for the period 1 April 2015 to 30 June 2015. The Australian Tax Office (ATO) assessed him on the basis that he was resident in Australia throughout the 2015 tax year and he appealed to the Tribunal. The ATO argued that the taxpayer was resident in both Australia and Malaysia during the 2015 tax year and that therefore the tie-breaker provisions of the Australian-Malaysian double taxation agreement applied. The taxpayer argued that he did not have a permanent home available to him in Australia as he had no power of disposition over the house and would have to leave if his parents demanded that he do so
Citation source
In: International tax law reports. - London. - Vol. 19 (2017), part 4; p. 719-740
Geographic coverage
Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • residence
  • tie-breaker rule
  • permanent home available
Label
Beng Tan v Commissioner of Taxation : [2016] AATA 1062
Instantiates
Publication
Label
Beng Tan v Commissioner of Taxation : [2016] AATA 1062
Publication

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