From au.andersen.com: Jeremy Quy, an Australian citizen who worked in Dubai from 2016 to 2020, sought to clarify his Australian tax residency status, leading to a legal battle with the ATO.

The case revolved around whether Quy’s ongoing family and financial connections in Australia constituted residency, with the tribunal ultimately ruling that Quy was not a resident under the ordinary concepts test, but remained a resident under the domicile test.