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Individual tax residency paper


This paper covers:

  • significance of determining individual residency
  • individual residency – the legislation 
  • legislative history
  • Harding v Commissioner of Taxation [2019] FCAFC 29
  • the Commissioner’s opinion
  • the first test: the ordinary meaning of “resides”
  • the second test: domicile and permanent place of abode.

Author profile

Dr Dr. Julianne Jaques CTA
Julianne is a barrister specialising in taxation law and regularly appears in taxation matters in the AAT and Federal courts, including more recently in the cases of Sharpcan, Victoria Power Networks and Sole Luna. Prior to coming to the Bar, Julianne spent 10 years in private practice with a major accounting firm and a major law firm, and was senior taxation adviser to the Federal Assistant Treasurer. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis at the University of Melbourne was on the taxation of corporates. Julianne is a member of the Tax Practitioners Board and the Board of Taxation. In 2020, Julianne was awarded Chartered Tax Adviser of the Year by The Tax Institute. - Current at 16 August 2021
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This was presented at VIC 7th Annual Tax Forum .

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