HI6028 Taxation Theory Practice Law Assignment

HI6028 Taxation Theory Practice Law Assignment

Case study of HI6028 Taxation Theory Practice Law Assignment

Case study 1: Residence and source

Fred, an executive of a British corporation specializing in management consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Fred’s daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia.


Discuss whether Fred is a resident of Australia for taxation purposes. ( 4 Marks, maximum 500 words

Case study 2: ordinary income

Explanations of the respective outcomes reached by the courts in the following cases which all involving  sales of land
  1. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159
  2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188
  • FC of T v Whitfords Beach Pty Ltd(1982) 150 CLR
  1. Statham & Anor v FC of T89 ATC 4070
  2. Casimaty v FC of T97 ATC 5135
  3. Moana Sand Pty Ltd v FC of T88 ATC 4897
  • Crow v FC of T88 ATC 4620
  • McCurry & Anor v FC of T98 ATC 4487 (16 marks, max. 2000 words).


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