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ARTICLE · 29 JUNE 2019

Do I have a permanent place of abode outside Australia?

Cooper Grace Ward
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A person with an Australian domicile must establish that 'permanent place of abode is outside Australia' to avoid tax.

AustraliaTax
Fletch Heinemann
Fletch Heinemann
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A person may be a tax resident of Australia even if they are not residing in Australia. This includes where the person's domicile is in Australia, and they do not have a 'permanent place of abode' outside Australia.

The recent decision in Harding v Commissioner of Taxation will, in many cases, help Australian expatriates. However, a part of the decision may also create tax problems in certain circumstances where Australians are living and working overseas.

Firstly, what is domicile?

Domicile is an old common law concept. In Australia, it was modified by the Domicile Act 1982.

At a high level, Australian citizens will generally have an Australian domicile. To abandon an Australian domicile, a person must have an intention to make their home indefinitely in another country.

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Cooper Grace Ward is a leading Australian law firm based in Brisbane.

This publication is for information only and is not legal advice. You should obtain advice that is specific to your circumstances and not rely on this publication as legal advice. If there are any issues you would like us to advise you on arising from this publication, please contact Cooper Grace Ward Lawyers.

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