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Advise Laurence On The Tax Consequences Of The Above Facts Referring To Appropriate Case Law And Legislation

915 words - 4 pages

The issue is whether Laurence Wong (LW) is a resident of Australia for tax purposes from the period 1st of July 2009 until the 30th of June 2012, given that LW has been living and working abroad in Singapore from July 2009. Residence is an important consideration for this case as under s6-5(2) of the ITTA1997 if LW is a resident his income from all sources will be taxable in Australia whereas if he is a foreign resident his assessable income would only include income from Australian sources, e.g. his Australian listed share dividends and his rent from the rental of his family home.
The complicated facts are that LW signed a 3-month contract on the 1st July and then went on to sign a 3-year ...view middle of the document...

He does not maintain a place of residence in Australia, all his significant family and business connections are in Singapore and under Levine v IRC (1928) and IRC v Lysate (1928), do not apply as he does not make regular and frequent visits to Australia.

Under the domicile test- s6(a)(i), although he clearly is an Australian domicile as he has not made Singapore his permanent home in the everlasting sense and he clearly has not migrated迁移to Singapore, he is also a non-resident of Australia as he appears to have established a permanent place of abode in Singapore. Under Applegate v FCT, the expression "Permanent place of abode” was held to mean more than temporary or transitory but less than an intention to live in a particular place outside Australia forever.

In the case of FCT v Jenkins, the court held that although the taxpayer’s domicile was Australia, (as he intended to return to Australia and he could not be said to have intended to migrate to Vanuatu) he had still established a permanent place abode outside Australia during the relevant years, despite not having the intention目的 to stay for more than a 3 year period and by entering fully into social and recreational activities. It was found that his stay in Vanuatu was substantial enough though it was not in the everlasting sense.

Similarly, LW had leased his family home in Australia, signed a 2 year lease on a home in Singapore, placed his children in an international school and taken out a one-year gym membership on the 1st of October. He had also shown his willingness to...

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