In Quy and Commissioner of Taxation [2025] ARTA 174, the Administrative Review Tribunal (ART) reaffirmed a key point that regularly trips up expats and mobile professionals:
"Just because you live and work overseas doesn’t mean you’ve stopped being a tax resident of Australia".
The Federal Court has weighed in once again on the meaning of "employee" for superannuation guarantee (SG) purposes — and it’s clear the line between employee and contractor isn’t just legal, it’s functional.
In Commissioner of Taxation v Hatfield Plumbing Pty Ltd (Trustee) [2025] FCA 182, ...
That’s exactly what was at stake in Tabcorp Maxgaming Holdings Ltd v Commissioner of Taxation [2025] FCA 115. The taxpayer argued that the end of a gaming licence created a deductible financial arrangement under Division 230. The Federal Court disagreed — and in doing so, reminded us that Division 2...
Determining an individual’s residency status for Australian tax purposes remains one of the most fact-sensitive and litigated areas of tax law.
The recent Administrative Review Tribunal (ART) decision in Quy and FCT (Remittal Decision) offers valuable insights into how courts appl...
