Dapper Coelho and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the residency status of the applicant, Dapper Coelho, for income tax purposes. The Commissioner of Taxation had assessed Mr. Coelho as a non-resident for the relevant income year. Mr. Coelho, a citizen of a foreign country who had been in Australia on a working holiday, contended that he was, in fact, an Australian resident for taxation purposes.

The Tribunal was required to determine whether the Commissioner erred in being satisfied that Mr. Coelho's usual place of abode was outside Australia and that he did not intend to take up residence in Australia. This involved an interpretation of the definition of "resident" under section 6(1) of the *Income Tax Assessment Act 1936* (Cth).

The Tribunal affirmed the Commissioner's decision. It reasoned that while Mr. Coelho had been present in Australia for more than 183 days during the income year, this fact alone did not establish Australian residency for taxation purposes. The Tribunal applied the principles that the "usual place of abode" refers to the place where a person habitually lives, and that the intention to reside in Australia is a crucial element in determining residency status. The Tribunal was not satisfied that Mr. Coelho had established that his usual place of abode was in Australia or that he intended to take up residence there.