Duff and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the residency status for Australian tax purposes of Mr Duff, the applicant, in relation to the Commissioner of Taxation. The dispute centred on whether Mr Duff was a "resident of Australia" within the meaning of section 6(1) of the *Income Tax Assessment Act 1936* (Cth) for the 2016 income year.

The Tribunal was required to determine whether Mr Duff had changed his domicile from Australia to a place outside Australia during 2016, and alternatively, whether he had a permanent place of abode outside Australia during that period. The Tribunal also considered the relevance of a Norwegian Supreme Court judgment concerning a seaman's employment, which it ultimately found to be irrelevant to the present proceedings.

The Tribunal reasoned that Mr Duff conceded Australia was his domicile prior to 2016 and had failed to demonstrate that he had changed his domicile to a place outside Australia in 2016. Furthermore, Mr Duff had not satisfied the Tribunal that he possessed a permanent place of abode outside Australia during that year, noting that his employment on Norwegian cruise liners involved short-term contracts and no intention of establishing an indefinite new residence, and that a ship itself could not constitute a domicile. Consequently, the Tribunal concluded that Mr Duff remained a resident of Australia for tax purposes. The Tribunal affirmed the Commissioner's decision under review.