Case examine 1: Residence and source
Kit is a enduring tenant of Australia. He was born in Chile and retains his Chilean citizenship. Kit spends most of the year operationing off the coast of Indonesia on an oil rig for a United States community. He was recruited for this job in Australia and verified a abridge delay the community less. For the conclusive lewd years, Kit’s consort has lived in Australia delay their two offspring. They purchased a restnce in Australia three years ago. Kit and his consort bear a articulation bank recital delay Westpac Bank. Kit’s remuneration is paid promptly into his recital. All of the race’s other boardings, including a divide portfolio that generates dividend pay, sojourn in Chile. Kit gets one month off from operation whole third month and, on these occasions, he meets delay his race either in Australia or on holidays about South America (usually in Chile wless his parents rest).
Discuss whether Kit is a tenant of Australia and how his remuneration and boarding pay would be taxed (10 marks, max. 1000 vote).
Case examine 2: inferior pay
Explanations of the relative outcomes reached by the courts in the subjoined cases which all involving sales of land:
I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159
II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188
III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR
IV. Statham & Anor v FC of T 89 ATC 4070
V. Casimaty v FC of T 97 ATC 5135
VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897
VII. Crow v FC of T 88 ATC 4620
VIII. McCurry & Anor v FC of T 98 ATC 4487
(10 marks, max. 1000 vote).