Duff v FCT  AATA 3675 – AAT rules cruise liner chef remained an Australian resident
In this case, the AAT held that an Australian chef who worked on Norwegian cruise liners for much of the 2016 income year remained a resident of Australia for tax purposes as:
- he had not changed his domicile to a place outside Australia during that year; and
- he did not have a permanent place of abode outside Australia.
Willard v FCT  AATA 3723 – Income of ABF officer seconded to PNG not exempt from tax
The AAT has ruled that the foreign earnings of the taxpayer, who was a sworn member of the Australian Border Force seconded to Papua New Guinea under the Strongim Gavman Program, were not exempt under section 23AG(1AA)(d) of the ITAA 1936 as:
- he was not a member of a ‘disciplined force’; and
- his secondment was not a ‘deployment’ within the meaning of the provision.