The recent decision of Shord v Commissioner of Taxation [2015] AATA 355 highlights the inconsistent approach taken by Tribunals when looking at an individual’s residency. Mr Shord’s case Mr Shord was born in the UK in 1950. He first came to Australia in 1977 on a holiday and started living in Australia in 1978. Mr … Continue reading Do you have ‘connections’ or ‘continuity’ with Australia? The ATO says you may still be a tax resident