BLAW30002 Lecture Notes - Lecture 1: Working Holiday Visa, Serviced Apartment, Tax Residence

• School: University of Melbourne
• Department: Business Law
• Course: BLAW30002
• Professor: All

Document Summary

Something less than everlasting but less stringent than domicile test. In tr 98/17, the co(cid:373)(cid:373)issio(cid:374)er suggests that (cid:858)usual pla(cid:272)e of a(cid:271)ode(cid:859) is si(cid:373)ilar to (cid:858)reside(cid:859). A usual pla(cid:272)e of a(cid:271)ode is where one resides on a habitual daily basis. 6 month rule of thumb in tr[ ] Australian tax resident for the whole of the income year: estate of subrahmanyam (2002). Xxx was not a member of a relevant superannuation fund during the period, thus he/she does not satisfy the superannuation test under s 6(1)(a)(iii). Even if a person satisfies one of the tests and is deemed to be an aus resident, if they are a (cid:858)te(cid:373)porar(cid:455) reside(cid:374)t(cid:859) the(cid:374) the(cid:455) will (cid:374)ot pa(cid:455) ta(cid:454) o(cid:374) their foreig(cid:374) i(cid:374)(cid:272)o(cid:373)e (treated as a foreig(cid:374) reside(cid:374)t. Hold a temporary visa granted under the migration act 1958; and. They and their spouse must not be australian residents within the meaning of the social security.