The Commissioner of Taxation of the Commonwealth of Australia v. Applegate, Geoffrey David [1979] FCA 66

CATCHWORDS

Income Tax — Appeal - Permanent place of abode outside

Australia

Income Tax Assessment Act 1936, s.6(1)(a)(i)

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

v. GEOFFREY DAVID APPLEGATE

G. No. 31 of 1978

Coram: Franki, Northrop and Fisher JJ.

29 June 1979

Sydney

IN THE FEDERAL COURT OF AUSTRALIA)

NEW SOUTH WALES DISTRICT RNGISTRY G. No. 31 of 1978 GENERAL DIVISION }

IN THE MATTER of the Income Tax Assessment Act 1936

BETWEEN: THE COMMISSIONER OF TAXATION

OF THE COMMONWEALTH OF AUSTRALTA

Appellant AND : GEOFFREY DAVID APPLEGATE

'

Respondent

Coram: Franki, Northrop and Fisher JJ.

29 June 1979 Sydney

PA een

Semone mm ray

QO R D E R

JUDGES MAKING ORDER: Franki, Northrop and Fisher JJ.

i |

DATE OF ORDER: 29 June 1979 WHERE MADE: Sydney

THE COURT ORDERS THAT:

1. The appeal is dismissed with costs.

IN THE FEDERAL COURT OF AUSTRALIA )

) NEW SOUTH WALES DISTRICT REGISTRY) G. No. 31 of 1978

GENERAL DIVISION

IN THE MATTER of the Income Tax Assessment Act 1936

BETWEEN: THE COMMISSIONER OF TAXATLON OF THE COMMONWEALTH OF AUSTRALIA

Appellant AND: GEOFFREY DAVID APPLEGATE

Respondent

Coram: Franki, Northrop and Fisher JJ.

29 June 1979 Sydney

REASONS FOR JUDGMENT FRANKI J:

This appeal by the Commissioner of Taxation is brought pursuant to leave granted by this Court upon condition that the appellant pay the respondent's costs of the appeal in

any event.

The relevant facts have been set out in the judgments

of Northrop and Fisher JJ. which I have had the opportunity to read and I do not propose to deal with the facts in

any detail. It seems clear that the respondent, Mr. Applegate,

TCT ASS SE ee

SR RA a TT EN, OP RO rr Aer

~2- left Australia to take up his position in Vila and that in the absence of some unforeseen circumstances he was likely to remain there until he had completed his

assignment which would probably take several years.