Residency

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Quy v FCT: less than 2 months in Australia … I still call Australia home

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Quy v FCT: less than 2 months in Australia … I still call Australia home

The Administrative Appeals Tribunal (Tribunal) has held in Quy v FCT [2024] AATA 245 that a taxpayer, who was physically in Australia for less than 2 months each year, was a resident of Australian tax purposes.

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Sladen Snippet – Addy – ATO wins backpacker tax case in the Full Federal Court

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Sladen Snippet – Addy – ATO wins backpacker tax case in the Full Federal Court

As we discussed in Coelho v FCT [2020] AATA 2474, different tax rates apply to residents and non-residents. Further, under Pt III of Sch 7 to the Income Tax Rates Act 1986, a working holiday maker pays tax at 15% on the first $37,000 of income in Australia. Commonly referred to as the ‘backpacker tax’.