According to an article by The Sydney Morning Herald, Harding moved to Bahrain in 2009 and lived in the same apartment block for five years.
However, on 8 June, he lost his Federal Court appeal against an undisclosed tax assessment from the Australian Tax Office for tax year 2011.
Harding, who now lives in Oman, had argued he was not a resident of Australia during this year, but his claim was rejected partly because of his living situation.
Harding moved to Bahrain in 2009 to take up a job at UK training firm TQ Education and Training.
According to court documents seen by The Sydney Morning Herald, Harding sold his personal belongings before he left, including his car and boat, and had no intention of moving back to Australia.
He did maintain joint ownership of the family home in Queensland with his then-wife, so his children could continue to live there.
During 2011, Harding also sent back A$168,000 (£95,434, $127,655, €108,459) to Australia in mortgage payments, school fees and utility costs.
“Permanent place of abode”
While the judge accepted Harding had never intended to reside in the family home again, his living situation in Bahrain did not satisfy the domicile test of being a “permanent place of abode”.
Harding lived in a fully-furnished Bahrain apartment, in a block called Classic Towers, where he paid utility and telephone charges.
He told the court the apartment had become his home and when he went on holidays he would leave his belongings there.
However, justice Derrington said the apartment was no more than temporary accommodation.
“It was of a kind where he did not put down his permanent roots in the sense of establishing his own home or dwelling.
“He was able to pack all of his belongings into a few suitcases and an overnight bag and use the elevator in the building to transport his assets to a new apartment.”
Further, the judge noted that before Harding split with his wife she would visit Bahrain to look at properties they were considering moving into together, suggesting his Clock Towers apartment was just temporary.
For these reasons, the judge dismissed the appeal, saying Harding did not have a permanent place of abode in Bahrain for the 2011 tax year and was therefore a resident of Australia.