As global employment becomes increasing fluid with individuals undertaking internal assignments, establishing the residency status of an individual becomes more complex and critical. Quy and Commissioner of Taxation [2025] ARTA 174 is a case on point that demonstrates the underlying principles of the residency tests when determining tax residency status.
The Commissioner generally has the power to amend an income tax assessment within a period of either 2 years or 4 years for other taxpayers who are not eligible for the 2-year amendment period. However, the recent case of Kirtlan and Commissioner of Taxation illustrates a rare instance where a taxpayer successfully challenged the Commissioner’s opinion that there was evasion.
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