| Country | New development | Further reading |
| Australia | The Australian government released for public consultation the Draft Core Skills Occupations List ('CSOL'). The consultation closes on 10 May 2024. | Australia 9.2 |
| Effective from 26 August 2024, or a date by proclamation, the definition of employment will change following enactment of the Fair Work Legislation Amendment (Closing Loopholes No 2) Act 2024. | Australia 1.1 and Australia 9.1 |
| On 26 February 2024, the Australian Administrative Appeals Tribunal ruled that an employee:
– who is an Australian national
– who was assigned to Dubai (the host country) by his employer
– who was granted an accommodation in Dubai by his employer, and
– whose family (wife and children) remained in Australia
is a tax resident in Australia under both the ordinary concepts and domicile tests. | Australia 6.4 |
| The following instruments were released during March 2024 in connection with the adequate alternative records for Fringe Benefits Tax ('FBT') purposes for employers:
– Fringe Benefits Tax Assessment (Adequate Alternative Records – Temporary Accommodation Relating to Relocation) Determination 2024 (19 March 2024)
– Fringe Benefits Tax Assessment (Adequate Alternative |
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