PS. There is a new law coming into force in Australia on 01 July 2019, partly related to this issue. PM me if you wish to ask what it is. I am not a Taxation Accountant, but my .............sure is.
https://www.afr.com/news/policy/tax/you ... 620-p51zm7
"You can no longer be a tax 'resident of nowhere"
An Australian aircraft mechanic has lost a bid to avoid domestic tax residency despite spending only 50 days at home, in a ruling that confirms individuals must establish permanent ties to one country to be outside the ATO's reach.
Tax watchers say the Administrative Appeals Tribunal case is the latest to highlight deficiencies in residency rules, despite long-standing calls for change.
Former Qantas employee Alexander Handsley asked the tribunal to consider whether he was an Australia resident for tax purposes, arguing he had taken up a place of abode outside the country. He worked for a period for Vietnam-based Jetstar Pacific Airways on a contract arranged through an agency based in the Isle of Man.
In the 2013 income year, Mr Handsley said he spent 21 days in his new home country of the Philippines, as well as 43 days with his partner in Vietnam, 22 days in Singapore and made eight visits to Malaysia, totalling 127 days.
Divorced from his Australian wife, he had no motor vehicle or home in Australia, leaving only local bank and superannuation accounts.
The tribunal found that while Mr Handsley had done enough to break Australian residency ties, he had not changed his residency to another place outside of Australia or made a permanent home overseas.
In February, the Federal Court ruled the tax residency of an Australian expat could not be determined by the fact he lived in a serviced apartment in Bahrain.
That case considered whether the temporary apartment differed from a permanent home for tax purposes for Glenn Gerald Harding, with the decision noting that a series of temporary places of abode in a town or region could suggest a taxpayer had permanent ties there.
pipoz4444
