Duff and Commissioner of Taxation (Taxation) [2022] AATA 3675

INCOME TAX – definition of “resident or resident of Australia” – s 6(1) Income Tax Assessment Act 1936 (Cth) – admitted pre-existing domicile in Australia – whether domicile changed in 2016 – whether applicant otherwise had permanent place of abode outside Australia – overseas employment – short-term contracts – Norwegian cruise liners – no intention that any new place of residence be indefinite – ship cannot be a domicile – Applicant not a resident of a new place – ships predominantly in international waters – no permanent place of abode outside Australia – sub-paragraph (a)(ii) of definition of “resident or resident of Australia” irrelevant to issues – Applicant a resident of Australia for tax purposes – decision affirmed

Full decision here