The AAT has also held that a taxpayer, an Australian chef with over 20 years’ experience both in Australia and overseas, was an Australian resident for taxation purposes in the 2016 income year.
During that year, he spent only 86 days in Australia, being the period prior to him leaving Australia to commence employment with a cruise ship company, and a period during which he visited his family between deployments.
However, the AAT noted that he had no intention that any new place of residence be indefinite, and he did not become a resident of a new place.
Importantly, his ‘domicile’ for tax purposes (being Australia) did not change (and the AAT stated that “a ship cannot be a domicile“).
Disclaimer
This publication is intended as a general commentary only and does not purport to be comprehensive. It should not be regarded as tax advice and you should not act solely on the information contained herein. Please contact AscendPoint to further discuss about your circumstances or concerns.