Landy and Commissioner of Taxation (Taxation)

This matter concerned an application by the taxpayer, Mr Landy, against a decision of the Commissioner of Taxation. The dispute centred on whether Mr Landy was a resident of Australia for the purposes of the *Income Tax Assessment Act 1936* (Cth) for the 2009 income year. The Tribunal was required to determine Mr Landy's residency status, considering his employment and connections to both Australia and Oman during the relevant period.

The legal issues before the Tribunal were whether Mr Landy was a resident of Australia according to the ordinary meaning of the term, or alternatively, whether he had an Australian domicile and no permanent place of abode outside Australia. If found to be a resident, the Tribunal also considered whether his income earned in Oman was exempt from Australian tax under section 23AG of the *Income Tax Assessment Act 1936* (Cth).

The Tribunal applied established principles for determining residency, including that a person can have concurrent residences and that events before and after the period in question can illuminate conduct within that period. It noted that residency is a question of fact and degree. The Tribunal found that despite Mr Landy's intention to work overseas and his sale of Australian properties, he maintained significant connections to Australia, including his wife's ownership of their home, his joint bank account with her, his directorship in an Australian company, and his maintenance of collector vehicles. These objective factors weighed against a conclusion that he had established a permanent place of abode outside Australia.

The Tribunal concluded that Mr Landy was a resident of Australia for the 2009 income year, either by ordinary meaning or by reason of having an Australian domicile and no permanent place of abode outside Australia. The Tribunal did not make specific orders regarding the section 23AG exemption, as this was contingent on the primary finding of residency and the specific terms of the exemption.