Oberg and Commissioner of Taxation (Taxation)

This matter concerned an appeal by Mr Oberg against a decision by the Deputy Commissioner of Taxation not to allow his objections to income tax assessments for the tax years ending 30 June 2015 to 30 June 2018. The core dispute was whether Mr Oberg was an Australian resident for tax purposes during these periods, given his extensive overseas employment. The case was heard by M Evans-Bonner SM.

The primary legal issue before the court was to determine Mr Oberg's residency status for Australian income tax purposes during the specified tax years. This required an assessment of whether he met the definition of a resident according to ordinary concepts, considering his physical presence in Australia and the continuity of his association with the country, as well as his intentions regarding his place of residence.

The court applied the principles established in *Harding v Commissioner of Taxation* [2019] FCAFC 29, which emphasise that residency is determined by a factual assessment of all connecting factors and the continuity of association with a particular location. The court noted that while physical presence is a straightforward factor, determining residency becomes more complex when an individual has multiple residences or spends significant time away. In such circumstances, the court must consider factors like the presence of a home, family unit, possessions, and relationships with people and institutions to ascertain if the individual has maintained a "presence" in the community as a resident. The court also highlighted that objective manifestations of intention, derived from the facts and circumstances of a person's mode of living, are often more reliable indicators of their state of mind than self-serving assertions about past intentions.

The court affirmed the reviewable decision, finding that Mr Oberg was not an Australian resident for tax purposes during the relevant income tax years.