The ATO on Fri 1.8.2014, released Decision Impact Statements on AAT Case [2014] AATA 335, Re Dempsey and FCT – In this case, the AAT allowed the taxpayer’s objection to amended assessments issued to him for the 2009 and 2010 income years after finding the taxpayer was not a “resident” of Australia as that term is defined in s 6(1) of the ITAA 1936. The ATO said it accepts that the decision was reasonably open to the AAT. However, the ATO says the decision of the AAT does not change its approach to residency cases. It said these matters involve questions of fact and degree and different facts may result in different conclusions as to residency.
[LTN 147, 1/8/14]