Quy v Commissioner of Taxation (No 3) [2024] FCA 726

Federal Court of Australia

Quy v Commissioner of Taxation (No 3) [2024] FCA 726 Review of: Quy v Commissioner of Taxation [2024] AATA 245

File number: QUD 162 of 2024

Judgment of: LOGAN J

Date of judgment: 28 June 2024

Catchwords: INCOME TAX – where applicant appeals from a decision of the Administrative Appeals Tribunal (the Tribunal) to affirm an objection decision of the respondent Commissioner of Taxation concerning whether the applicant, for income tax purposes under the Income Tax Assessment Act 1936 (Cth), was a resident of Australia, had a domicile of choice outside of Australia or a permanent place of abode outside of Australia – where the applicant was employed for five years in Dubai in the United Arab Emirates (UAE) and spent a large majority of each relevant income year in Dubai – where the applicant's wife and daughters resided in Beldon, Western Australia during the relevant income years – where the Tribunal found that the applicant has a resident of Australia and that he did not have a domicile of choice in the UAE or a permanent place of abode there – whether the Tribunal committed an error of law – whether the Tribunal conflated concepts related to determining domicile with residency according to ordinary concepts – whether the Tribunal considered the wrong intention when assessing both the residency and permanent place of abode of the applicant – appeal allowed ADMINISTRATIVE LAW – where Tribunal has made findings concerning the applicant's residency and permanent place of abode – whether errors in relation to those concepts involve a question of law – whether, both in its stating of the law and in the course of its consideration, the Tribunal applying the wrong legal test is a question of law – whether proceedings should be remitted back to the Tribunal to be determined according to law – appeal allowed and proceedings remitted