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Stockton V Commissioner of TaxationFederal Court of Australia
Judgment Date:
2019-10-11
Abstract:
A United States national who was in Australia for 10 months on a working holiday has been determined not a resident for Australian tax purposes. The Federal Court of Australia has concluded that her connection with Australia during that time was only 'casual', a 'paradigm unsettled itinerant' who, as a matter of deliberate choice, had no settled employment or place of abode in Australia.
Taxation and revenue | Income tax | Assessment | Unsettled itinerant
Published:
12/11/2019
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