MacKinnon and Commissioner of Taxation (Taxation)

This matter concerned an appeal by Mr. MacKinnon against a decision of the Commissioner of Taxation. The core dispute revolved around whether Mr. MacKinnon was a resident of Australia for income tax purposes during the relevant period. The appeal was heard by Ms. L. Hespe, Senior Member.

The legal issues before the Tribunal were whether Mr. MacKinnon qualified as a resident for Australian income tax purposes under the ordinary meaning of the term, and alternatively, whether he met the 183-day test for residency. The Tribunal also considered, and ultimately dismissed, a contention that Mr. MacKinnon had established a domicile of choice in Australia.

The Tribunal affirmed the Commissioner's decision, finding that Mr. MacKinnon was not a resident for Australian income tax purposes. The Senior Member noted that Mr. MacKinnon's evidence regarding his intentions was not sufficiently strong to establish a domicile of choice in Australia, as required by section 10 of the *Domicile Act 1982* (Cth). Furthermore, the evidence did not support a finding that he was a resident under the ordinary meaning of the term or that he had met the 183-day test.

Consequently, the Tribunal affirmed the decision under review.