Taxation Law

* Australian residents are liable for tax on their worldwide income. While Non-residents are liable for their income with an Australian source.

 Taxpayers who were married but lived under a legal separation agreement at the end of the year.

Resides test: The individual is an occupant in the Australia if the individual was lives into the Australia. The guidelines and direction was not said in the enactment but rather it has conventional importance. The Sborter Oxford English Dictionary was characterized the lives test importance in fitting. The spot where the individual was dwelled is

Kevin and jennifer the respondents of the case went through with a ceremony of marriage on 21 August 1999, At that present time kevin was legally seen as a male under both Commonwealth law and the law of New South Wales where he is a tenant, and is seen as a man

individuals who are not Australian residents and don't have consent to be in the nation) to be

When asylum seekers are found trying to find residency in Australia by boat or not having any valid travel documents they are not committing any crimes. The Refugee Convention is a series of article that state how to treat and help refugees. Article 31 of this

The issue in Samantha case, whether she is an Australian resident for the period of January 2013 until her return in July 2015 required the interpretation of residency definition and any relevant cases that may assist such as Applegate v FCT (1979) and Jenkins v FCT

Megan Cluey, aged 22, arrived in Australia on 12 October 2010 to take up permanent residence. Three months

In the decision released by the AAT Russell and Migration Agents Registration Authority [2008] AATA 22 Senior member Josephine Kelly states “In my opinion, taking into account all of the evidence, I am satisfied that, as at the date of MARA’s decision, Mr Russell was not a person of integrity or was otherwise not a fit and proper person to give immigration assistance”. Although the AAT agreed with the decision made by MARA senior member Josephine Kelly also stated, “I am hearing this case afresh. I am concerned with the provisions of the statue”. Although MARA had already made its decision as to whether Mr Russell had breached the Code of Conduct the AAT looked at the facts once again and made its own decision. The AAT considered Mr Russells circumstances in its own

By birth: In Australia people automatically become an Australian citizen if they are born here and one or both of their parents is an Australian citizen or permanent resident of Australia.

Under the Marriage Act 1961 (Cth), a marriage celebrated overseas is recognised in Australia dependent of certain basic conditions. Firstly, your marriage must have been legally recognised by the local Irish law at the time it was celebrated. Secondly, your marriage must not be a prohibited relationship under the Australian law, which includes marriage to an underage person or mentally incapable of consent, marriage between siblings or direct family descendants, and in cases of marriage consent obtained by duress or fraud. Moreover, you will be required to prove that either you or your wife are Australian citizens, domicile in Australia on a permanent basis, or ordinarily reside in Australia for a year immediately to the filing of the application.

3. Resides Test – The reason for coming to Australia is significant as it is related to employment for which he has already stayed 11 months and stay is expected to be longer. He leads a life in the company of his wife which is similar to that which he led in England. Thus, this test is satisfied. 4.

Australia’s population is culturally and ethnically diverse. As at June 2010, there were 22.3 million residents in Australia, around one-quarter of the population was born overseas and many residents who were born in Australia have a parent who was born in another country. Aboriginal people and Torres Strait Islanders represent 2.3% of the population

Do you have substantial business, cultural, employment or personal ties to Australia which are of benefit to Australia? Personal ties: Yes I have personal ties: my mother, father, sister, niece and nephew all live in Australia this is my whole family they are Australian citizens, my sister has 2 children born in Australia and my niece is now pregnant. I do not have a large extended family.

Mares. Peter. 2012 "Temporary Migration and its Implications for Australia" Papers on Parliament No. 57