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  • July 18, 2017
  • David Marks
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HI6028 Taxation Theory Practice And Law

Case study 1: – Residence and Source

HI6028 Taxation Theory Practice And LawAustralian Taxation Law and provision imposes that any visitor lives in Australia at a same place for a period of more than six months or having some kind of existing ties within the Australian community or build some new ties where he/she stays, this situation clarifies that visitor is liable to pay taxes as he/she is considered as the resident of Australia for the purpose of taxation (Taylor, 2012).

The given scenario stated that Fred is working with British company as an executive. For the purpose of setting up an branch office of his company he need to visit the Australia and in order to process the activities he need to stay in Australia for a period of 12 months and for this purpose he took residence on lease in Melbourne. He took his spouse with him to Australia but didn’t bring his two sons due to the start of their new session in college. Fred is having family home in UK which he put on rent and make the investment of the rent amount in France in order to get the interest over that amount. Fred is performing all these activities before shifted to the Australia and continue with doing this. After the tenure of 11 months in Australia Fred fell ill and leave Australia (Taylor, 2012).

HI6028 Taxation Theory Practice And Law

In order to evaluate the residential status of Fred in Australia there are some facts needs to be evaluated in context to the taxations such as: –

  • He rented property for the purpose of residence for a period of 12 months and more.
  • The purpose of visiting Australia is to open up its company’s branch office for the purpose of providing management consultancy and it shows establishment of business ties (Smith, 2015).
  • He put his family home on rent in UK.
  • He make use of the rent amount for making further investment in France.
  • He continue all the activities even after visiting Australia.
  • He fall ill and it results into leaving Australia before completing 12 months.
  • He took his spouse with him in Australia and left his two sons in London due to their education (Smith, 2015).

By evaluating the above discussed facts it is declared that Fred is Australian resident for taxation purpose. It is declared as he stays in Australia at one place only for more than a period of six months. Along with this period there is clear cut intention is to open up branch for its office. He stays in the Melbourne city for more than six months and these are the major factors that make him eligible for the taxation purpose. Even he get returned to the UK after 11 months from its arrival due to ill health but then also he is liable to pay taxes in Australia (Smith, 2015). The main factors that results in making him eligible for taxation are: –


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