High Court refuses Commissioner’s application for special leave

Dan Hodgson & Ablean Saoud look at the High Court decision to refuse the Commissioner of Taxation’s application for special leave in the residency matter of Harding v Commissioner of Taxation.

The Commissioner of Taxation’s application for special leave in the residency matter of Harding v Commissioner of Taxation [2019] FCAFC 29 has been refused by the High Court.The decision comes seven months after the Full Federal Court found in favour of the taxpayer.The case focused on whether an individual who had left Australia and commenced living in a series of apartments in Bahrain had ceased being an Australian tax resident. To do this, he was required to demonstrate that he was no long...

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Authors: Daniel Hodgson, Ablean Saoud

Published Date: 17 September 2019