BULAW3731 Income Tax Law & Practice - Research Analysis Assignment

Task:

Part B (30 marks)
Consider the judgement delivered on 30 October 2019 by Justice Logan in the Federal Court of Australia decision Addy v Commissioner of Taxation [2019] FCA 1768.
(Hint: you may either read the decision or read at least one of the several commentaries available online)

Task
Answer the following questions

1. What are the possible consequences of this decision for ‘backpackers’ who have already paid tax in accordance with WHMR Act? Give reasons.(20 marks)
2. How has the Australian Tax Office (ATO) responded to the decision in Addy v Commissioner of Taxation? (10 marks)