Morke (Migration)

The Administrative Appeals Tribunal considered the application of Mr Morke for a skilled, independent New Zealand visa, subclass 189. Mr Morke's application had been refused by a delegate because he failed to meet the mandatory criterion in clause 189.233, which requires applicants to demonstrate a specified taxable income for each of the four most recent tax years prior to lodging their application, or to be part of an exempt class. The delegate found that the income evidence provided by Mr Morke did not meet the required threshold of $53,900 for each of those years, and he did not fall within any exempt categories.

The primary legal issue before the Tribunal was whether Mr Morke satisfied the income requirement under clause 189.233. This involved determining if the taxable income shown in the notices of assessment provided by Mr Morke met the specified amount for each of the four relevant tax years. The Tribunal also had to consider whether Mr Morke qualified for an exemption, specifically relating to periods of approved parental or carer's leave, which would excuse him from meeting the income threshold.

The Tribunal noted that Mr Morke's initial assessments showed taxable incomes significantly below the required amount for the 2015 and 2017 tax years. While Mr Morke provided amended assessments for the 2017 tax year, his income for both 2015 and 2017 remained below the specified threshold. Mr Morke explained that he took time off work in these years to care for his children, suggesting he might be eligible for an exemption. However, the Tribunal highlighted that to successfully claim such an exemption, specific documentary evidence, including statutory declarations from both the applicant and their employer, birth certificates, and medical certificates where applicable, would be required. The Tribunal found that Mr Morke's explanations were vague and that the necessary evidence for an exemption had not been provided.