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Residency Tested Again - Taxpayer Loses

Cases continued to be decided, mostly against the taxpayer, when attempting to establish non-residency for income tax purposes.

In a recent case a mechanical engineer having a UK passport, migrated to Australia as a child, married and established a family. During 2007 and 2008, he worked in a number of foreign countries, but returned to Australia during periods without work, which totalled 47 days in 2007 year and 117 days in 2008 year.

His use of the two passports worked against his contention that he was a non-resident, because the declarations on both entries and exit from Australia provided a contrary declaration.

Overall, all of the associated matters demonstrated that the taxpayer retained a continuity of association with Australia, as well as an attitude that Australia continued to be his home.

Establishing non-residency is a subjective one that needs as many factors as possible in the taxpayers favour, with any external evidence being of greater value than subjective or personal evidence.

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