BLAW30002 Lecture Notes - Lecture 3: Joses, Tax Residence, Lexcorp
Document Summary
In september 2017 jose moved to melbourne to take up a (cid:1005)(cid:1006) (cid:373)o(cid:374)th (cid:272)o(cid:374)t(cid:396)a(cid:272)t (cid:449)ith a lo(cid:272)al a(cid:396)(cid:272)hite(cid:272)tu(cid:396)e fi(cid:396)(cid:373). Wo(cid:396)ki(cid:374)g i(cid:374) aust(cid:396)alia (cid:449)ould gi(cid:448)e hi(cid:373) the opportunity to learn about different architectural styles. Although his stay in melbourne is quite short, jose likes a comfortable home and has spent a lot of money fu(cid:396)(cid:374)ishi(cid:374)g the apa(cid:396)t(cid:373)e(cid:374)t to his taste. He i(cid:374)te(cid:374)ds to sell it full(cid:455) fu(cid:396)(cid:374)ished (cid:449)he(cid:374) he (cid:396)etu(cid:396)(cid:374)s to me(cid:454)i(cid:272)o at the end of his contract. As required by his employer, jose opened an australian bank account. He has also built up a large australian share portfolio as he is interested in share trading and thinks that many of the shares are undervalued. He intends to keep the australian shares even after he returns to mexico as he thinks that share prices will go up again in the next few years. I(cid:374)itiall(cid:455), jose"s (cid:449)ife did (cid:374)ot (cid:272)o(cid:373)e (cid:449)ith hi(cid:373) to mel(cid:271)ou(cid:396)(cid:374)e.