The AAT has held a taxpayer was an Australian resident as he did not have a permanent place of abode outside of Australia for part of the 2009 income year (between 21 November 2008 and 30 June 2009). Accordingly, it held the foreign sourced income derived by the taxpayer was assessable income for the relevant period.
The taxpayer worked as a technician in the oil and gas industry and on 21 November 2008 left Australia to take up employment in Oman. While in Oman, he resided in a single room apartment provided by the company, which was shared with another employee with a complimentary roster. The Commissioner audited the taxpayer and issued an amended assessment for the 2009 year to include the foreign sourced income from Oman on the basis that the taxpayer’s permanent place of abode was in Australia. The taxpayer argued that his permanent place of abode was in Oman.
The AAT held the taxpayer could not be described as having a permanent base in Oman, since it was shared accommodation provided by the company that he had no legal interest in.
Further, the Tribunal noted that the taxpayer had all his mail sent to Australia, had only the basic possessions in Oman (ie clothes and a laptop), and left Oman as soon as practicable after the completion of each roster.
Therefore, the Tribunal said the taxpayer did not have a permanent place of abode outside of Australia as he had no apparent ties to Oman beyond his employment.
In conclusion, the Tribunal held the taxpayer was an Australian resident for the relevant period and affirmed the Commissioner’s decision.
(AAT Case [2012] AATA 574, Re Boer and FCT, AAT, Ref No 2011/5578, Hack DP, 30 August 2012.)
[LTN 169, 31/8]