Taxation Law

0TAXATION LAW
Taxation Law
Name of Student
Name of University
Author’s Note

1TAXATION LAW
Table of Contents
Answer to Question 1:.....................................................................................................................2
Resides Test:................................................................................................................................2
Domicile Test:.............................................................................................................................2
183 Day Test:...............................................................................................................................3
Commonwealth Superannuation Fund:.......................................................................................3
Answer to 2:.................................................................................................................................4
Answer to Question 2:.....................................................................................................................4
References:......................................................................................................................................5

2TAXATION LAW
Answer to Question 1:
Requirement 1:
As stated in the “section 6-5 (2)” Australian occupant ant are liable to taxes for their
ordinary and statutory which can be earned directly or indirectly from the sources whether they
reside inside the boundary of Australia or they reside outside Australia. Accosting to the “section
6 (1), ITAA 1936” the individual is residing in Australia and moreover Australasian Taxation
Office gets satisfied that the individual did not have any intention to take up residency in other
states. As per mentioned in the “section 6 (1), ITAA 1997” the individual need to pass any one
of the four mentioned tests to become the resident of Australia.
The four test are provided below:
1. The Reside Test
2. Domicile Test
3. Superannuation Fund
4. 183 Day Test
Resides Test:
The physical presence of an individual within the boundary of Australia it determines the
residency position of the individual. Another factor which comes into play is the behaviour of the
person in respect to the time spend in Australia. Other important factors for the test are location,
maintenance of assets and arrangement of living.