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Individual tax residency update paper

Published on 15 Oct 20 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • a recap of the current rules and how they apply in practice
  • key legal decisions and the evolving judicial interpretation of residency concepts
  • The Board of Taxation review and current state of play
  • impact of the COVID-19 crisis on the tax residency status of individuals
  • The Commissioner of Taxation’s views.

Author profiles

Kaitilin Lowdon ATI
Kaitilin Lowdon, ATI, is a Principal Lawyer in Sladen Legal. She acts for a diverse range of clients, including (ultra) high net wealth individuals, family offices and business enterprises. Her expertise includes advising clients on high-profile and complex tax matters, including reviews, audits and litigation, and transactions, across a wide range of taxation matters. - Current at 13 February 2026
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Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul Sokolowski, CTA, is a partner at Arnold Bloch Leibler, and is the national leader of the firm’s taxation practice. Paul advises clients, including high-networth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March 2019, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 06 December 2024
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Andrew Spierings ATI
Andrew Spierings, ATI, is a barrister at the Victorian Bar. He practises in federal and state taxes, equity and trusts, deceased estates and general commercial disputes. He also accepts briefs in family law matters with significant tax, trusts or commercial issues. Prior to the Bar, Andrew was a Senior Associate in the taxation practice at Arnold Bloch Leibler in Melbourne with experience in a range of income tax, GST and state taxes issues. At ABL, he had an extensive practice in tax advice and disputes, particularly for high-net-wealth families and their groups. He also oversaw day-to-day operation of the firm’s national state taxes practice with a particular focus on stamp duties and land tax. Coming from a beef property in West Gippsland, Andrew also has a particular interest in matters with agricultural or related issues. Andrew holds a Bachelor of Laws (with First Class Honours) and a Bachelor of Commerce from Monash University. - Current at 05 May 2025
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This was presented at VIC 8th Annual Tax Forum Online .

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