Sanderson and Commissioner and Taxation (Taxation) [2021] AATA 4305

TAXATION – INCOME TAX – whether taxpayer resident of Australia – where taxpayer spent 83 days in the income year in Australia – where taxpayer maintained a home in Australia where his wife and child resided – continuity of association with Australia – decision affirmed

TAXATION – INCOME TAX – whether transfers to bank account income or repayments of loans – where no written loan agreement or independent evidence of amounts repaid – whether taxpayer discharged burden of proving assessment excessive – decision affirmed

Full decision here