Commissioner of Taxation v Pike [2020] FCAFC 158

Appeal from: Pike v Commissioner of Taxation [2019] FCA 2185

TAXATION – Australia and Thailand double taxation treaty Art 4(3) – “tiebreaker” provisions regarding residency – where respondent’s de facto wife and children lived in Australia and respondent worked in Thailand –whether respondent had an habitual abode in both Australia and Thailand – whether assessment based on more than days spent in one contracting state over the other – whether respondent’s personal and economic relations were closer to Australia or Thailand – conjunctive test applied by primary judge – conclusion of primary judge not wrong on facts of case – appeal and cross-appeal dismissed TAXATION – whether respondent a resident of Australia for tax purposes – definition of “resident” in s 6 of Income Tax Assessment Act 1936 (Cth) – application of “ordinary concepts test” – unnecessary to consider “domicile test”

Full decision here