From www.accountantsdaily.com.au: The Administrative Review Tribunal ruled in favor of the taxpayer, determining he did not engage in tax evasion regarding amended income tax assessments concerning millions of dollars of UK-sourced income.

The court found that his tax returns, prepared with the advice of a qualified accountant, were based on the credible belief that he was not an Australian resident at the time of filing.

The tribunal rejected the Commissioner’s claims of evasion, stating that while the returns were inaccurate, they lacked deceit.