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Individual residency: The cases just keep coming!

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Published on 01 Dec 20 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The recent decision of the Full Federal Court in Pike sheds some light on important residency issues — what is residence on ordinary concepts, what counts when determining where a habitual abode is, and what are closer personal and economic relations?

Author profile

Prof Bob Deutsch
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
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