Some hints for case study 1 Contract for 18 months Issu

Some hints for case study 1
Contract for 18 months
Issue whether gavin and stacy will be comicides for residence of Australia for tax purposes 2011?
2. whether gavin and stacy will be assessable in Australia for each type of their income.
Will any of income have Australian source or not?
Law : sec 6-5
Ordinary income apply give source also
2) sec 6(1)
3) test for residence
Common law test
Domicile test
183 day
Super fund
Case apply fct v applegate (1979) 9atr 899:79atc4307
Put reference in bottom of every page
In sec 6-5 ordinary income and in 6(1) after explain give the test
Application : as per 6(1) there are four test name them
Under this superfund and domicile will not come.
183 day rule and common law rule will only apply.
Use applegate case
For dividends can use some words from 4 answer in solution booklet ex. Peter
2) In common law rule application can use inland revenue commissioner case from solution booklet.
Factors for physical presence can be mention here in appliacation taxation ruling 98/17.
Domicile rule not come
Rule wilkie v irc case come from page 18 study book in 183 day rule
Part 2 sources of income
Law here salary wages personal fee
Case fct v French (1957) aitr 76
Case Studebaker corporation of Australia ltd v c of t (nsw) 1921 29 clr 225.
Case Nathan v fct (1918) 25 clr 183
Case study hints
For Billie case study
Case brown v fc of t 2002
Case beak v robson (1942 ) 25
Case fc of t v woite 82 atc 4578
First issue for $ 10000 whether 10000 lumpsum receive by billie from chevy will be assessable income?
Whether their will be any tax consequences for the use of the car due to petrol allowance .
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