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Notes Online Home 2015 Tax Schools Day 1 Whats New for Individuals
ATT rejects ATO approach to determining residency status of outbound Australians
In this article of the notes we discuss how the AAT has rejected the ATO approach when it comes to determining residency status of outbound Australians. The following topics are discussed:
- The residency tests for outbound Australians
- Recent AAT decisions challenge application of the ‘continuity of association’ principle
- ATO response to the decisions in Dempsey’s case and the Engineering
Manager’s case