“Temporary” Apartment Qualifies as Permanent Place of Abode

“Temporary” Apartment Qualifies as Permanent Place of Abode

This vital case for expatriates has been finalised with the High Court of Australia refusing the Commissioner of Taxation special leave to appeal the Full Federal Court’s decision in the Harding case. 

The Harding case centred around the Australian tax residency of an individual who was working overseas for several years in accommodation best described as “serviced apartments”.

The case turned on the courts definition of “permanent place of abode”, which is necessary for an individual to identify that they are a non-resident.

As this case overturned the currently held view of tax residency (in these circumstances) of the Commissioner, it is time to review any expatriate clients you have.

View the article here

If you have any further questions about financial planning or require any other accounting advice, please contact us here.

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