The report aimed to discuss whether Fred is a resident of Australia and should be taxed from all sources of income or only from income sourced in Australia. Applicable case law and legislation were presented to support the evaluation.
ITAA 1997 Section 995-1 provides that the meaning of an “Australian resident” is defined in ITAA 1936 Section 6 (1), which sets out different criteria for determining the residency of individuals and companies. There are four tests to ascertain that an individual is a resident or not. An individual need only to satisfy one of these tests to qualify as a resident for tax purposes. These tests are the ordinary concept test, the domicile test, the 183-day day test and the superannuation test.
To assist in determining the residence of a person under the ordinary concept, the following factors need to be considered: physical presence in Australia; if the person is a visitor, the frequency, regularity and duration of visits; the purpose of the visits to Australia and abroad; the maintenance of a place of abode in Australia for the taxpayer’s use; the person’s family business and social ties; and the person’s nationality.
In the case of Levene v IRC, the House of Lords agreed that the taxpayer
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The Court concluded that a “permanent” place of abode did not mean one that was everlasting forever but rather one that was permanent in relation to a particular year of income. While the taxpayer might plan to return to Australia at some point in the future, his abode in Vanuatu was a permanent one until he made a decision to cease to reside in Vanuatu and to return to Australia. The approached taken by the Federal Court in Applegate also applies in FCT v Jenkins, where the Court concluded that the taxpayer had a permanent place of abode outside Australia during his time in Vanuatu. The taxpayer was not a resident for the tax years in
* Two criteria to pay residency tax-rate: 1). Continue physical present in australia. 2). Minimum period for tax residency will be 180 days.
Mabo v Queensland (No 2) was a momentous decision of High Court of Australia in 1992 which acknowledged the native title in Australia for the first time. This report discusses four aspects with regards to the Mabo (No 2) case: the background and the decision of the Mabo (No 2) case, the impacts of Mabo (No 2) on Australian legal system, the weaknesses of the current legal system in relation to Native Title and the future prospect of Native Title.
Introduction: The White Australia Policy took place over a period of 72 years. The White Australia Policy became a law in 1901, although it had been occurring since the 1850’s. It ended in 1973 when Australia realised than other countries were forming a nation against Australia due to the policy. The White Australia Policy was an attempt to create a uni-racial Australia. The Policy discriminated and took a massive impact on anyone that was non-European and others from other coloured races.
Australian Citizenship Act 2007 – Section 21(2) describes the general eligibility criteria for the conferral of Australian Citizenship. Subsection 21(2)(c), a person is eligible for Australian Citizenship if the Minister is satisfied that the person satisfies the general residency requirement set out in
individuals who are not Australian residents and don't have consent to be in the nation) to be
Australia offers Permanent Residency Visa unlike United States Green Card. Many overseas nationals who want to work, conduct business or study on temporary and provisional Australian
Resides test: The individual is an occupant in the Australia if the individual was lives into the Australia. The guidelines and direction was not said in the enactment but rather it has conventional importance. The Sborter Oxford English Dictionary was characterized the lives test importance in fitting. The spot where the individual was dwelled is
Turnbull v McGregor ****where the homemaker’s contribution to the property in a 32 yr relationship was valued at just 16%. This ineffectiveness was addressed with the Family Law Amendment (De Facto Financial Matters and Other Measures) Act 2008 (Cth), through enabling them to resolve their financial and parenting issues in the Family Law Court, using nationally consistent processes *————————>Family Law Amendment ( De Facto Financial Matters & Other Measures) Act 2008 - changes jurisdiction from
Before WW2, it was the duty of both federal and state governments to collect income tax. However, in times of struggle, in an attempt to increase the efficiency of the government changes were made to this system of tax collection. The intent of the law was 'to get rid of state income tax and of state income tax departments (chief justice latham). The Uniform tax act was comprised of 4 sections, which aimed to firstly, eliminate the need for state income tax by setting a high overall rate. Although the state was still technically allowed to implement its own seperate income tax, it was not a good idea as it meant very high income tax rates and loss of the grants provided by the federal parliament. Second, it attempted to provide the state with an incentive, in order to not make any changes to the new income tax rate. This was done by giving the states money in the form of grants almost equal to the amount of money which would have been lost otherwise. Thirdly, a law was implemented to ensure that if any states were to refuse the new income tax laws put in place they would be over ruled by the commonwealth. The fourth and final law was put in place to guarantee the governments collection of commonwealth income tax. The attempted implementation of the Uniform Tax Case was contested by four states (WA, VIC, SA and QLD). However, section 51 of the constitution gives federal parliament
• - some other Commonwealth matters, such as those covered by the Customs Act 1901, the Social Security Act 1991 and the Taxation Act 1953
To combat this the australian federal government (AFG) moved to enact immigration laws that would restrict the movement of non english migrants into australia. The “Pacific Islander Labourers Act” clearly outlined the conditions needed for migrants to stay in australia as having ties and or australian heritage e.g. marriage with a white citizen or settlement in Australia for more than 20 years. If these conditions were not met the government would have grounds to deport the individual. Another act, the “immigration restriction act” gave the government power in deciding who could enter the country. Under the new act the government could use their discretion much more and deny entry to the country based on perceived criminality, injury or illness.
Cases: A v Secretary of State for the Home Department [2005] UKHL 71; [2006] 2 A.C. 221 (HL) A v Secretary of State for the Home Department [2004] UKHL 56;
Now a day’s immigration is best tool for globalization. Immigration helps in knitting yarn for advancement in economical aspects of any nation. To explore nation like Australia there is an opportunity for permanent residency where one may enjoy all citizenship rights of the nation
Australia’s population is culturally and ethnically diverse. As at June 2010, there were 22.3 million residents in Australia, around one-quarter of the population was born overseas and many residents who were born in Australia have a parent who was born in another country. Aboriginal people and Torres Strait Islanders represent 2.3% of the population
This essay will discuss the most commonly used temporary labour migration programs and policies, which is mainly the 457 Temporary Labour Migration Visa. Working holiday Visa and Student Visa also permit the visa holders to work in Australia, but the purpose of these visa are not for employment.