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Individual tax residency paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 17 Oct 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • significance of determining individual residency
  • individual residency – the legislation 
  • legislative history
  • Harding v Commissioner of Taxation [2019] FCAFC 29
  • the Commissioner’s opinion
  • the first test: the ordinary meaning of “resides”
  • the second test: domicile and permanent place of abode.

Author profile

Dr Dr. Julianne Jaques KC CTA
Dr Julianne Jaques KC, CTA is a barrister specialising in taxation law. Tax cases in which she has appeared include Bywater and Sharpcan in the High Court, and South Seas Holdings, Anglo American, Gumm, Victoria Power Networks and Sole Luna in the Federal Court. She is a Chartered Tax Adviser and a Chartered Accountant, and her doctoral thesis at the University of Melbourne was on the taxation of corporates. Julianne is currently Acting Chair of the Board of Taxation and is a former member of the Tax Practitioners Board. In 2020, Julianne was awarded Chartered Tax Adviser of the Year by The Tax Institute. - Current at 21 August 2025
Click here to expand/collapse more articles by Julianne JAQUES.

 

This was presented at VIC 7th Annual Tax Forum .

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Individual tax residency

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