Joubert and Commissioner of Taxation (Taxation)

The Administrative Appeals Tribunal considered the residency status of Mr Joubert for Australian taxation purposes in the 2015 income year. The Commissioner of Taxation contended that Mr Joubert was an Australian resident according to ordinary concepts or his domicile, as he did not meet the 183-day or superannuation fund tests for residency.

The Tribunal was required to determine whether Mr Joubert was a resident of Australia under the "ordinary concepts" test or the "domicile" test for the 2015 income year. This involved assessing the nature of his living arrangements and connections to Australia and Singapore during that period.

The Tribunal found that while Mr Joubert had obtained Australian citizenship in November 2014 and retained his South African citizenship, his primary place of residence for the 2015 income year was Singapore. He had accepted a position there in July 2014, secured an employment pass valid until July 2016, and lived in a furnished apartment that he had personally equipped with furniture and other items. The Tribunal accepted that this apartment constituted his home, and his employment contract stipulated that he would have to leave Singapore within 60 days if he lost his employment, indicating a lack of permanent ties to Australia during that period. Consequently, the Tribunal affirmed the Commissioner's decision, finding that Mr Joubert was not a resident of Australia according to ordinary concepts for the 2015 income year.