TAXATION - Australia and Thailand double taxation treaty Art 4(3) - "tiebreaker" provisions regarding residency - where respondent's de facto wife and children lived in Australia and respondent worked in Thailand -whether respondent had an habitual abode in both Australia and Thailand - whether assessment based on more than days spent in one contracting state over the other - whether respondent's personal and economic relations were closer to Australia or Thailand - conjunctive test applied by primary judge - conclusion of primary judge not wrong on facts of case - appeal and cross-appeal dismissed
TAXATION - whether respondent a resident of Australia for tax purposes - definition of "resident" in s 6 of Income Tax Assessment Act 1936 (Cth) - application of "ordinary concepts test" - unnecessary to consider "domicile test"
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