The AAT has found that 3 foreign national backpackers had their usual place of abode outside of Australia for the year ended 30 June 2013 and were therefore not residents of Australia for tax purposes for that year.
The backpackers were from Germany, Canada and Denmark. While in Australia, they worked at various places, went sightseeing, etc. They were in Australia for 186, 205 and 287 days, respectively.
The Tribunal heard the 3 cases together but gave separate decisions. It found that, for the year in question:
- the German backpacker’s usual place of abode was his parents home in Germany;
- the Canadian backpacker’s usual place of abode was her parents home in Canada;
- the Danish backpacker’s usual place of abode was her parents homes in Denmark.
Accordingly, in affirming the Commissioner’s decisions, the Tribunal found all 3 backpackers were not to residents of Australia for the year ended 30 June 2013. (Re Clemens and FCT [2015] AATA 124; Re Jaczenko and FCT [2015] AATA 125; Re Koustrup and FCT [2015] AATA 126; Deutsch DP, 6 March 2015.)
[LTN 47, 11/3/15]