Australia Federal Court Issues Tax Ruling Explaining Tax Residency Under DTA With Thailand

The Australian Federal Court Sept. 22 issued a taxation ruling explaining the tax residency rules under the 1989 DTA with Thailand. A taxpayer lived in Australia with his family and worked in Thailand from 2009 to 2014 under a work visa granted by the Thai government. The taxpayer stayed in a rented apartment and filed tax returns in Thailand. Upon a tax assessment, the Australian Tax Commissioner claimed that the taxpayer was a resident of Australia for tax purposes. The court found the taxpayer to be both a resident of Australia under the Australian domicile test and a resident of ...