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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Case study 1: Residence and source
Fred, an executive of a British corporation specializing in management consultancy,
comes to Australia to set up a branch of his company. Although the length of his stay
is not certain, he leases a residence in Melbourne for 12 months. His wife
accompanies him on the trip but his teenage sons, having just commenced college,
stay in London. Fred rents out the family home. Apart from the absence of his
children, Fred’s daily behavior is relatively similar to his behavior before entering
Australia. As well as the rent on the UK property, Fred earns interest from
investments he has in France. Because of ill health Fred returns to the UK 11 months
after arriving in Australia.
Requirement
Discuss whether Fred is a resident of Australia for taxation purposes. ( 4
Marks, maximum 500 words)
Case study 2: ordinary income
Explanations of the respective outcomes reached by the courts in the following 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 T89 ATC 4070
V. Casimaty v FC of T97 ATC 5135
VI. Moana Sand Pty Ltd v FC of T88 ATC 4897
VII. Crow v FC of T88 ATC 4620
VIII. McCurry & Anor v FC of T98 ATC 4487
(16 marks, max. 2000 words).
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