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Who is a resident of Australia? presentation

Published on 29 Sep 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • residence and source: A tax marriage
  • rationale of residence rules
  • individuals
  • domicile test
  • 183 day test
  • superannuation test
  • temporary residents
  • companies.

Author profile:

Author Photo - Jerome TSE
Jerome TSE

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This was presented at An Introduction to Australia's Taxation System .

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