Oberg and Commissioner of Taxation (Taxation) [2021] AATA 4606

INCOME TAX – whether taxpayer is a resident of Australia – income tax years ending 30 June 2015 to 30 June 2018 – employment in Indonesia and Mongolia – residency according to ordinary concepts test – summary principles in Harding v Commissioner of Taxation [2019] FCAFC 29– reviewable decision affirmed

Full decision here