Uncertainty continues - how the 6-month absence period is calculated - despite referring to "Reckoning of Time' interpretation.

The Queensland Office of State Revenue have provided an explanation as to how they calculate the 6-month absentee period:

..........................................................................................

"Reckoning of time for absentee status

I note your questions in relation to the calculation of days in and outside of Australia for the purpose of assessing whether a person has been outside of Australia for more than 6 months, and therefore may be considered to be an absentee for land tax purposes.

Whether a person has been outside of Australia for 6 months is calculated on the number of days they have been absent from Australia. The number of days absent is calculated on the basis that their date of departure is excluded, and their date of return is included.

This is consistent with s.38(1) of the Acts Interpretation Act 1954 (Old), which provides guidance on how to calculate times set out in Queensland legislation.

Please note however, that the calculation of time alone is not sufficient to determine whether a person is an absentee. We will consider all relevant circumstances to determine whether a person ordinarily resides in Australia at the relevant 30 June".

..............................................................................................

I understand that OSR consider a number of factors. But, if the clinching determining factor by OSR came down to whether or not you were away for 6 months or more, it is important for us to know exactly how the 6 months period is calculated. OSR referred me to the Acts Interpretation Act and explained absence was calculated on number of days away.

Unfortunately, Section 38 does not provide sufficient clarification as to how the 6 month absence period would exactly be calculated.

One cannot assume that 183 days (half of 365 rounded to next number) would be exact. Each calendar month can vary in number of days, as well as February leap/non-leap years.

As we know, the Queensland Land Tax Act only specifies being absent for half a year, so the OSR's explanation does not assist much further. It shows yet again an area of ambiguity and open for individual interpretations.

I would suggest that for those who wish to return before the 6 month period is considered, they come back sufficiently earlier to have a buffer of several days/weeks.