Tax Residency for Individuals
1h 37m CPD time
Difficulty: Basic
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Work through the various residency tests for individual taxpayers in this example-filled session!
In this session, we cover:
Why is individual residency status relevant?
Statutory tests for determining individual tax residency
Ordinary concepts test (‘resides’ test)
Domicile test
183 day test
Commonwealth superannuation fund test
TR 2023/1 Income tax: Residency tests for individuals
Examples on how the tests apply in practice
Dual residency and Double Tax Agreements (DTA)
Proposed changes
Date recorded: 28 March 2024