Word limit The length of the assignment is to be approximately 2,000 words. Assignments of more than 2,200 words will not be marked; those with less than 1,800 words will be at risk of failing. Please...

Word limit

The length of the assignment is to be approximately 2,000 words. Assignments of more than 2,200 words will not be marked; those with less than 1,800 words will be at risk of failing. Please provide a word count with your assignment. Do not include any synopsis, references or bibliography in the word count. Do not use appendices or footnotes as a way around the word limit.

Note all Federation University Australia rules relating to assessment, including those relating to plagiarism, referencing and late submission of work, apply.

Due date: 4pm on Friday of Week 9. Penalties apply for late submission of work. Please submit your assignment via Turnitin through the BULAW5916 Moodle shell

Note all Federation University Australia rules relating to assessment apply.

Topic

Please read
Harding v Commissioner of Taxation
[2018] FCA 837 available at
https://jade.io/article/586934
and
Harding v Federal Commissioner of Taxation
[2019] FCAFC 29 available at
https://jade.io/article/635593

Task

In essay style, and with the use of headings, please discuss the following implications of the judgements in these cases

(a) What are the tax implications for Australians who are living as expats in other counties?

(b) What are the implications for the application of the ordinary concepts test?

(c) What are the implications for what can constitute a permanent place of abode and why is this important?