We wrote about the decision of the Administrative Appeals Tribunal (Tribunal) in Quy v FCT [2024] AATA 245 here. In that decision, the Tribunal held that Mr Quy, who was physically in Australia for less than 2 months each year, was a resident of Australia for tax purposes.

Mr Quy appealed that decision to the Federal Court and on 28 June 2024, Logan J in Quy v FCT [No 3] [2024] FCA 524 ruled that the Tribunal misapplied two different residency tests in concluding Mr Quy was an Australian tax resident.

Logan J found the Tribunal made errors of law and conflated the domicile test with the residency according to the ordinary concepts test. Consequently, Logan J ordered the Tribunal’s decision be quashed and for the matter to be remitted back to the Tribunal to be determined according to law.

For more information, please contact:

Neil Brydges
Principal | Accredited Specialist in Tax Law
M +61 407 821 157 | T +61 3 9611 0176
E: nbrydges@sladen.com.au

Daniel Smedley
Principal | Accredited Specialist in Tax Law
M +61 411 319 327 | T +61 3 9611 0105
E: dsmedley@sladen.com.au

Kaitilin Lowdon
Principal Lawyer
M +61 402 859 214 | T+61 3 9611 0120
E: klowdon@sladen.com.au

Edward Hennebry
Senior Associate
T +61 3 9611 0113 | M +61 428 439 730
E ehennebry@sladen.com.au