Shane Case Study Tax Law Assignment
- Country :
Australia
Client Information:
Shane is an electrical engineer who was born in Queensland. Shane studied at Griffith University and works for a local company which does dew solar technology developing solar energy technology. He lives in Brisbane with his wife and 7-year old daughter.
In November 2019 he was offered a management role with a global company based in Dubai. The term of his employment contract will be two years from 1 July 2020 to 30 June 2022, with the possibility of an extension. As part of this role Shane will occasionally be required to travel to solar energy projects around the world but will be based in the Dubai office.
Under the terms of the employment contract his employer will provide Shane with a two-bedroom furnished apartment. The plan is for his wife and child to join him in Dubai when the school year finishes in December 2020. Shane plans to visit Australia until his family relocates, most likely in September 2020 for two weeks during the school holidays.
Initially, Shane will need his employer to pay his salary into his Australian bank account so his wife can maintain the family home in Australia. Shane plans on selling some personal assets such as his motorbike and boat before he leaves for Dubai.
If his wife and daughter decide not to move to Dubai in December 2020, Shane’s employer will provide a smaller serviced apartment in the same unit complex.
Required:
You are required to write a letter to Shane outlining how the law would apply to him based on his new management role in Dubai. In writing your letter of advice you will need to research the ITAA 1936 & 1997, case law and/or Taxation Rulings. However, your letter of advice should contain minimal references to law and assume the client has little technical tax knowledge. Research and referencing can be included in an appendix or file note attached to your letter.
