Blog tagged as Residency

Working Abroad, Still Tax Resident

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".


This case se...
Residency and the Domicile Test

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...