Is living in multiple overseas countries sufficient to break Australian residency?

Dan Hodgson and Ablean Saoud review a recent Administrative Appeals Tribunal (AAT) decision that has again shown the obstacles to breaking Australian residency .

The AAT case of Handsley and Commissioner of Taxation [2019] AATA 917 considered the question of whether a taxpayer had ceased Australian residency and taken up a permanent place of abode elsewhere - this time when their time was split between many countries outside Australia.FactsThe taxpayer was an Australian citizen who lived in Australia up until 30 June 2012. Following separation from his wife of 17 years in July 2011, he commenced a relationship with a new partner, a Philippine national...

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Authors: Daniel Hodgson, Ablean Saoud

Published Date: 31 May 2019