Sanderson v CofT – Australian based in Malaysia an Australian tax ‘resident’ and thus assessable on receipts found to be foreign source income
The AAT has decided that an Australian citizen who was based in Malaysia but visited his family in Australia 11 times in the 2015-16 income year, staying a total of 83 days, was an Australian tax resident for that year. The case involved some payments from foreign companies, which the Commissioner wanted to assess, but…