Harding v Commissioner of Taxation [2019] FCAFC 29, is the first decision by the Full Court of the Federal Court since Applegate in 1979 to consider the meaning of the phrase "permanent place of abode' in the definition of "resident of Australia' in section 6(1) of the Income Tax Assessment Act 1936.
In finding that Mr Harding had a permanent place of abode outside Australia, the Full Court examined:
- the distinction between domicile and permanent place of abode
- whether "permanent place of abode outside Australia' means a country or a specific dwelling
- the relevance of the character of the accommodation.
In this one-hour webinar, Murray Shume of Cooper Grace Ward Lawyers, who acted for Mr Harding during the appeal, discussed the lessons that can be taken from this decision.