You are a graduate tax accountant working at a local tax firm in Victoria A new client, Stanley has requested that you analyse Stanleys circumstances The following are the information Client Meeting 2 March 2022 He is an Australian citizen He is a data analyst for AtGlobal, a consultancy firm that operates across internationally He has been working overseas for over 20 years Timeline from 2000 2021 where he has worked 1998 Purchased property in Melbourne Pre 2000 Australia 2000 2007 Columbia 2008 2014 Iceland 2014 2017 Australia 2017 2019 Mali 2019 2021 Indonesia He has a wife and a son They have been in Australia for most of the time Peta(wife) lived with him when he was in Iceland though He bought a house in Melbourne in 1998, so when he left the Iceland position, they returned to Australia for a couple of years before he got accepted a position in Mali However, Peta remained in Melbourne due to her mothers ill health In Mali (2017 2019) Signed employment agreement with AtGlobal and moved to Mali in January 2017 The agreement was established through the Australian manager of AtGlobal and stated Stanleys Melbourne residence as his residential address and the point of hire, as such if he were to cease employment he would return to that point of hire Whilst in Mali, accommodation and a vehicle were provided by AtGlobal Both the vehicle and the accommodation were shared with three other employees of the firm Stanley and Petas intention were to move permanently overseas, however due to their particular circumstances they were not able to purchase private accommodation and Peta remained in Australia Stanley opened a bank account in Mali however, Stanley continued to use his Australian credit card for daily expenses and had his wages paid into his Australian bank account Stanley paying tax in Mali on his employment income during this period During this period Stanley returned to Australia to see his wife and child, and for special occasions such as Christmases and birthdays, for a total of 92 days intermittently in the 2018 income year and 104 days in the 2019 income year During his visits, Stanley also makes use of a sailing boat he owns, which is stored in a boathouse he owns jointly with Peta in Port Arlington, Victoria He also maintains a membership with the local sailing club Many of Stanleys belongings remain at the Melbourne property whilst he is overseas Indonesia (2019 2021) Signed and employment agreement in 2019 For the 2019 year, Stanley was still located in Mali and would fly into Indonesia to perform his duties By the end of 2019, Stanley had relocated to a fully furnished apartment, again provided by AtGlobal, in Indonesia Again, Stanley uses his credit card for daily expenses, and also opens a bank account in Indonesia, however, has his wages paid into his Australian bank account Stanley pays tax in Indonesia on his employment income during this period Stanley and Peta are planning on relocating overseas and selling their Melbourne property however, the ill health of Petas mother is impacting these plans In early 2019, Peta renovated the Melbourne property with the anticipation of selling the property however, benefits from the improvements made As with the period Stanley was in Mali, during this period Stanley returned to Australia for 79 days in the 2020 income year and 90 days in the 2021 income year Required Advise Stanley as to whether he is a resident of Australia for tax purposes for the relevant period, being the income year ending 30 June 2021, by responding to the following question set You must show a complete analysis and you must refer to relevant legislation, case law and tax rulings No calculations are required for this task Analyse Stanleys situation regarding the resides test pursuant to section 6(1) ITAA36 Analyse Stanleys situation regarding the domicile test pursuant to section 6(1) ITAA36 Explain whether the 183 day test is relevant to Stanley Advise Stanley as to whether you consider him to be a resident of Australia for tax purposes for the relevant period and explain the consequences of this assessment Identify the income classes detailed in Stanleys facts and circumstances and determine whether they are Australian or foreign sourced

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You are a graduate tax accountant working at a local tax firm in Victoria. A new client, Stanley has requested that you analyse Stanleys circumstances.

You are a graduate tax accountant working at a local tax firm in Victoria. A new client, Stanley has requested that you analyse Stanleys circumstances. The following are the information:

Client Meeting: 2 March 2022

He is an Australian citizen.
He is a data analyst for AtGlobal, a consultancy firm that operates across internationally.
He has been working overseas for over 20 years.
Timeline from 2000-2021 where he has worked:
- 1998: Purchased property in Melbourne
- Pre 2000: Australia
- 2000-2007: Columbia
- 2008-2014: Iceland
- 2014-2017: Australia
- 2017-2019: Mali
- 2019-2021: Indonesia
He has a wife and a son. They have been in Australia for most of the time. Peta(wife) lived with him when he was in Iceland though.
He bought a house in Melbourne in 1998, so when he left the Iceland position, they returned to Australia for a couple of years before he got accepted a position in Mali. However, Peta remained in Melbourne due to her mothers ill-health.

In Mali (2017-2019)

Signed employment agreement with AtGlobal and moved to Mali in January 2017
The agreement was established through the Australian manager of AtGlobal and stated Stanleys Melbourne residence as his residential address and the point of hire, as such if he were to cease employment he would return to that point of hire.
Whilst in Mali, accommodation and a vehicle were provided by AtGlobal. Both the vehicle and the accommodation were shared with three other employees of the firm.
Stanley and Petas intention were to move permanently overseas, however due to their particular circumstances; they were not able to purchase private accommodation and Peta remained in Australia.
Stanley opened a bank account in Mali; however, Stanley continued to use his Australian credit card for daily expenses and had his wages paid into his Australian bank account.
Stanley paying tax in Mali on his employment income during this period.
During this period Stanley returned to Australia to see his wife and child, and for special occasions such as Christmases and birthdays, for a total of 92 days intermittently in the 2018 income year and 104 days in the 2019 income year.
During his visits, Stanley also makes use of a sailing boat he owns, which is stored in a boathouse he owns jointly with Peta in Port Arlington, Victoria. He also maintains a membership with the local sailing club.
Many of Stanleys belongings remain at the Melbourne property whilst he is overseas.

Indonesia (2019-2021)

Signed and employment agreement in 2019
For the 2019 year, Stanley was still located in Mali and would fly into Indonesia to perform his duties
By the end of 2019, Stanley had relocated to a fully furnished apartment, again provided by AtGlobal, in Indonesia
Again, Stanley uses his credit card for daily expenses, and also opens a bank account in Indonesia, however, has his wages paid into his Australian bank account.
Stanley pays tax in Indonesia on his employment income during this period
Stanley and Peta are planning on relocating overseas and selling their Melbourne property; however, the ill-health of Petas mother is impacting these plans.
In early 2019, Peta renovated the Melbourne property with the anticipation of selling the property; however, benefits from the improvements made.
As with the period Stanley was in Mali, during this period Stanley returned to Australia for 79 days in the 2020 income year and 90 days in the 2021 income year.

Required:

Advise Stanley as to whether he is a resident of Australia for tax purposes for the relevant period, being the income year ending 30 June 2021, by responding to the following question set. You must show a complete analysis and you must refer to relevant legislation, case law and tax rulings. No calculations are required for this task.

Analyse Stanleys situation regarding the resides test pursuant to section 6(1) ITAA36.
Analyse Stanleys situation regarding the domicile test pursuant to section 6(1) ITAA36.
Explain whether the 183-day test is relevant to Stanley.
Advise Stanley as to whether you consider him to be a resident of Australia for tax purposes for the relevant period and explain the consequences of this assessment?
Identify the income classes detailed in Stanleys facts and circumstances and determine whether they are Australian or foreign sourced.