Stockton v Commissioner of Taxation [2019] FCA 1679

TAXATION – residency of taxpayer – where the applicant is a citizen of the United States of America – where the applicant came to Australia for a “working holiday” – where the applicant was assessed for income tax as a non-resident and so could not claim the tax-free threshold – where the applicant submitted she was an Australian resident for taxation purposes – definition of “resident” – s 6(i) Income Tax Assessment Act 1936 (Cth) – whether the applicant was an Australian resident according to ordinary concepts – where the applicant had continuous presence in Australia for more than 183 days of the income year – whether the Commissioner erred in being satisfied the applicant’s usual place of abode was outside Australia – role of the Court on a taxation appeal in relation to challenges to satisfaction of Commissioner based taxation liability provisions – Income Tax Rates Act 1986 (Cth) s 18 – whether part – year residency periods applied pursuant to s 18 subject to qualification by 183 day residency test

Full decision here