Residency Status Research Paper

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Ruling Residency status for income tax purposes 9. Residency status is a question of fact and is one of the main criteria that determines an individual's liability to Australian income tax. Liability to tax is determined on a year by year basis. Events after the year of income may assist in determining an individual's residency status: FC of T v. Applegate 79 ATC 4307; (1979) 9 ATR 899 (Applegate). What is the meaning of the word 'resides'? Statutory definition 10. 'Australian resident', as defined in section 995-1 of the Act, means a person who is a resident of Australia for the purposes of the 1936 Act. 11. The definition of ' "resident" or "resident of Australia" ' is in subsection 6(1) of the 1936 Act. The primary test for

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