{"items":["603ed26f458cf800154a0da8","603ecfccf793d600156aeffb","6035babe724ad5002ddb2ae1","602c39afcc931d00171edc7c"],"styles":{"galleryType":"Columns","groupSize":1,"showArrows":true,"cubeImages":true,"cubeType":"max","cubeRatio":1.7777777777777777,"isVertical":true,"gallerySize":30,"collageAmount":0,"collageDensity":0,"groupTypes":"1","oneRow":false,"imageMargin":10,"galleryMargin":0,"scatter":0,"rotatingScatter":"","chooseBestGroup":true,"smartCrop":false,"hasThumbnails":false,"enableScroll":true,"isGrid":true,"isSlider":false,"isColumns":false,"isSlideshow":false,"cropOnlyFill":false,"fixedColumns":0,"enableInfiniteScroll":true,"isRTL":false,"minItemSize":50,"rotatingGroupTypes":"","rotatingCropRatios":"","columnWidths":"","gallerySliderImageRatio":1.7777777777777777,"numberOfImagesPerRow":3,"numberOfImagesPerCol":1,"groupsPerStrip":0,"borderRadius":0,"boxShadow":0,"gridStyle":0,"mobilePanorama":false,"placeGroupsLtr":true,"viewMode":"preview","thumbnailSpacings":4,"galleryThumbnailsAlignment":"bottom","isMasonry":false,"isAutoSlideshow":false,"slideshowLoop":false,"autoSlideshowInterval":4,"bottomInfoHeight":0,"titlePlacement":["SHOW_ON_THE_RIGHT","SHOW_BELOW"],"galleryTextAlign":"center","scrollSnap":false,"itemClick":"nothing","fullscreen":true,"videoPlay":"hover","scrollAnimation":"NO_EFFECT","slideAnimation":"SCROLL","scrollDirection":0,"scrollDuration":400,"overlayAnimation":"FADE_IN","arrowsPosition":0,"arrowsSize":23,"watermarkOpacity":40,"watermarkSize":40,"useWatermark":true,"watermarkDock":{"top":"auto","left":"auto","right":0,"bottom":0,"transform":"translate3d(0,0,0)"},"loadMoreAmount":"all","defaultShowInfoExpand":1,"allowLinkExpand":true,"expandInfoPosition":0,"allowFullscreenExpand":true,"fullscreenLoop":false,"galleryAlignExpand":"left","addToCartBorderWidth":1,"addToCartButtonText":"","slideshowInfoSize":200,"playButtonForAutoSlideShow":false,"allowSlideshowCounter":false,"hoveringBehaviour":"NEVER_SHOW","thumbnailSize":120,"magicLayoutSeed":1,"imageHoverAnimation":"NO_EFFECT","imagePlacementAnimation":"NO_EFFECT","calculateTextBoxWidthMode":"PERCENT","textBoxHeight":60,"textBoxWidth":200,"textBoxWidthPercent":75,"textImageSpace":10,"textBoxBorderRadius":0,"textBoxBorderWidth":0,"loadMoreButtonText":"","loadMoreButtonBorderWidth":1,"loadMoreButtonBorderRadius":0,"imageInfoType":"ATTACHED_BACKGROUND","itemBorderWidth":0,"itemBorderRadius":0,"itemEnableShadow":false,"itemShadowBlur":20,"itemShadowDirection":135,"itemShadowSize":10,"imageLoadingMode":"BLUR","expandAnimation":"NO_EFFECT","imageQuality":90,"usmToggle":false,"usm_a":0,"usm_r":0,"usm_t":0,"videoSound":false,"videoSpeed":"1","videoLoop":true,"jsonStyleParams":"","gallerySizeType":"px","gallerySizePx":1000,"allowTitle":true,"allowContextMenu":true,"textsHorizontalPadding":-30,"itemBorderColor":{"themeName":"color_12","value":"rgba(159,173,191,0)"},"showVideoPlayButton":true,"galleryLayout":2,"calculateTextBoxHeightMode":"MANUAL","targetItemSize":1000,"selectedLayout":"2|bottom|1|max|true|0|true","layoutsVersion":2,"selectedLayoutV2":2,"isSlideshowFont":true,"externalInfoHeight":60,"externalInfoWidth":0.75},"container":{"width":220,"galleryWidth":230,"galleryHeight":0,"scrollBase":0,"height":null}}
Pike v Commissioner of Taxation [2019] FCA 2185
TAXATION – residency of taxpayer – where the taxpayer moved to Australia from Zimbabwe – where the taxpayer was first an Australian permanent resident for migration purposes and then an Australian citizen – where the taxpayer’s de facto wife and children reside in Australia and are citizens – where the taxpayer lived and worked in Thailand for eight years – where the taxpayer subsequently lived and worked in Tanzania and the United Arab Emirates – where the taxpayer maintained a rented family home in Australia – where the taxpayer returned to Australia sporadically – definition of “resident” in s 6(1) of the Income Tax Assessment Act 1936 (Cth) – ordinary meaning of “resident” – whether the taxpayer could be resident of two countries simultaneously according to its ordinary meaning. TAXATION – residency of taxpayer – sub-paragraph (a)(i) of the definition of “resident” in s 6(1) of the Income Tax Assessment Act 1936(Cth) – whether the taxpayer was domiciled in Australia – s 10 of the Domicile Act 1982 (Cth) – whether the taxpayer formed an “intention to make his... home indefinitely” in Australia – degree of proof needed to prove a change in domicile – whether the Commissioner ought to have been satisfied that the taxpayer had definitely abandoned his Australian residence. INTERNATIONAL LAW – TAXATION – interpretation of double taxation agreements – where Australia entered into a double taxation agreement with Thailand – where the taxpayer was a resident of both Thailand and Australia – where Article 4 of the double taxation agreement provides rules for deeming for tax purposes that a person resident of both Thailand and Australia will only be resident in one – application of Article 4 – whether the taxpayer has a permanent home in either Australia or Thailand – whether the taxpayer has a habitual abode in either Australia or Thailand – whether the taxpayer has closer personal and economic relations to Australia or Thailand.
Full decision here
Tags: