The Resource Pike v Commissioner of Taxation : [2020] FCAFC 158

Pike v Commissioner of Taxation : [2020] FCAFC 158

Label
Pike v Commissioner of Taxation : [2020] FCAFC 158
Title
Pike v Commissioner of Taxation : [2020] FCAFC 158
Contributor
Subject
Language
eng
Summary
Judgment by Australian Federal Court (Full Court), decision date 22 September 2020. 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. The Full Court of the Federal Court of Australia has upheld the decision of the single judge from 24 December 2019 (which was reported in (2019) 22 ITLR 474). Both the Australian Tax Office and the taxpayer appealed against the finding that the taxpayer was resident in Australia for domestic tax purposes but resident in Thailand under the tiebreaker tests in the Australia-Thailand double taxation convention. Both the appeal and the cross-appeal were dismissed
Citation source
In: International tax law reports. - London. - Vol. 23 (2020), part 2 ; p. 293-322
Geographic coverage
Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • double taxation
  • residence
  • habitual abode
  • individual income tax
  • tiebreaker rule
  • case law
  • domicile
  • tax treaty
Label
Pike v Commissioner of Taxation : [2020] FCAFC 158
Instantiates
Publication
Label
Pike v Commissioner of Taxation : [2020] FCAFC 158
Publication

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