Decision Impact Statement
Matthew Groves v Commissioner of Taxation
 AATA 609
Venue: Administrative Appeals Tribunal
Venue Reference No: 2011/1248
Judge Name: Deputy President Handley
Judgment date: 1 September 2011
Appeals on foot: No.
Decision Outcome: Partially adverse
Administrative Treatment (Implication on current Public Rulings and Determinations)
objection to assessment
resident for taxation purposes
eligibility for tax-free threshold
resident for taxation purposes for whole or part year
Outlines the ATO response to this case which concerned the residency status of a taxpayer.
Brief Summary of Facts
The taxpayer arrived in Australia on a working holiday visa on 2 July 2009, spent about one and a half months travelling and then rented accommodation in Coogee from September 2009 to 27 May 2010 when he departed Australia, returning to the UK. While he was in Sydney, the taxpayer had earnings from work as a bar attendant in a Sydney hotel.
The Commissioner accepted, prior to the matter being heard that the taxpayer was a resident of Australia for tax purposes. However, the taxpayer submitted that he was a resident for the entire income year and thus should be entitled to a full year tax-free threshold (even though the taxpayer was only present in Australia for eleven months and not the full income year).
Issues decided by the Court
The Tribunal affirmed the Commissioner's view that the taxpayer should be treated as having a part-year residency period of eleven months in accordance with section 18 of the Income Tax Rates Act 1986.
ATO view of Decision
The decision was based on the facts of the case.
Implications for ATO precedential documents (Public Rulings & Determinations etc)
Implications for Law Administration Practice Statements
We invite you to advise us if you feel this decision has consequences we have not identified, or if a precedential decision such as a Public Ruling or an ATO ID requires reconsideration or amendment. Please forward your comments to the contact officer by the due date.
| Date Issued:
||17 November 2011
| Due Date:
||1 February 2012
| Contact officer:
| Email address:
||(02) 6216 2943
||(02) 6216 1247
||Narellan St, Canberra, ACT, 2600
Income Tax Assessment Act 1997
Income Tax Assessment Act 1936
Taxation Administration Act 1953
Income Tax Rates Act 1986
Commissioner of Taxation v. Executors of the Estate of Santha Thevy Subrahmanyam
(2001) 116 FCR 180
(2001) 189 ALR 666
2002 ATC 4001
(2001) 49 ATR 29
 FCA 1836
(1965) 12 CTBR
(1968) 11 CTBR 461