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Resources on demand

Is my client a non-resident? Lessons from Harding and other cases

CGW partner Fletch Heinemann‘s webinar of the Harding series breaks down tests for the ordinary meaning of ‘resides’ and ‘permanent place of abode’.

[Running time: 1 hr 30 mins]



The High Court will soon hear the ATO’s special leave application for the Harding matter. The spotlight is on the tests for the ordinary meaning of ‘resides’ and ‘permanent place of abode’.

Some individual taxpayers are looking to take on employment overseas, and need to understand their tax residency position to assess whether their new salary is acceptable. Other taxpayers may be living overseas, but then see their family members start returning to Australia for a different lifestyle or the children’s education – and query how that affects their tax residency position.

This webinar works through case studies to help you identify:

  • when an individual resides in Australia based on the ordinary meaning of the word ‘resides’
  • the relevance of ‘connections’ with Australia, such as family and property
  • the difference between ‘returns’ to Australia and ‘visits’ – and why days spent in Australia are still relevant when they amount to less than 183
  • what is meant by ‘domicile’
    when an individual will have their ‘permanent place of abode’ outside Australia – and particular types of cases that create risks
  • applying the 183 day test properly
  • when the Commonwealth superannuation test will be relevant
  • when double tax agreements will override the domestic law.