The Resource Pike v Commissioner of Taxation : [2019] FCA 2185

Pike v Commissioner of Taxation : [2019] FCA 2185

Label
Pike v Commissioner of Taxation : [2019] FCA 2185
Title
Pike v Commissioner of Taxation : [2019] FCA 2185
Contributor
Subject
Language
eng
Summary
Judgment by the Australian Federal Court, decision date 24 December 2019. This case considers a question of residence when the taxpayer's family emigrates to Australia but the taxpayer is employed in Thailand. In 2018, the Commissioner of Taxation issued notices of assessment for the tax years 2009-2016 on the basis that the taxpayer had been a resident of Australia under s 6(1) of the Taxation Administration Act 1953. The taxpayer appealed to the Federal Court arguing that he had not been a resident of Australia and alternatively that under the Australia-Thailand double taxation agreement he was only taxable in Thailand for the years he had been working there
Citation source
In: International tax law reports. - London. - Vol. 22 (2020), part 4 ; p. 474-508
Geographic coverage
Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • residence
  • individual income tax
  • domicile
  • tax treaty
  • tie-breaker rule
  • centre of vital interests
Label
Pike v Commissioner of Taxation : [2019] FCA 2185
Instantiates
Publication
Label
Pike v Commissioner of Taxation : [2019] FCA 2185
Publication

Library Locations

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