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Harding v Commissioner of Taxation [2019] FCAFC 29

TAXATION – residency of taxpayer – permanent place of abode – where primary judge found that the taxpayer was a “resident or resident of Australia” as defined in s 6 of the Income Tax Assessment Act 1936 (Cth) – where primary judge found that rented accommodation for a temporary purpose did not constitute a “permanent place of abode” – whether “permanent place of abode” should be construed by reference to a specific permanent dwelling or a geographic location TAXATION – ordinary meaning of “resides” – where primary judge found that the taxpayer’s absence from Australia and his intention not to return were sufficient to terminate his residency in Australia – whether the taxpayer was a resident of Australia TAXATION – review by the Court – where taxation provision is conditioned by the Commissioner’s satisfaction – whether Court can go beyond identifying an error of law in the Commissioner’s state of satisfaction

Full decision here

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