ATO accepts Full Federal Court’s judgement in tax residency case

The Full Federal Court has upheld the initial decision handed down in December 2019, siding with the taxpayer, as discussed by Priscilla Tang and Kelly Lewis.

The Full Federal Court judgment in FCT v Pike [2020] FCAFC 158 has considered the principles of tax residence, and the application of the residence tiebreaker provisions of international double tax treaties. The Australian Taxation Office’s (ATO) recently-released Decision Impact Statement accepts the conclusions reached by the court, and does not suggest this will result in a change to their publicly available guidance.This should be of particular interest to taxpayers who work overseas...

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Authors: Priscilla Tang, Kelly Lewis

Published Date: 17 November 2020