Taxation Law

Running head: TAXATION LAW
Taxation Law
Name of the Student
Name of the University
Authors Note
Course ID

TAXATION LAW1
Table of Contents
Answer to question 1:.................................................................................................................2
Answer to 1:...........................................................................................................................2
Answer to 2:...........................................................................................................................4
Answer to question 2:.................................................................................................................5
References:.................................................................................................................................6

TAXATION LAW2
Answer to question 1:
Answer to 1:
As defined in “s6-5 (2)” and “s6-10 (4) ITAA 1997” Australian inhabitants are
commonly held for tax on the ordinary earnings and statutory earnings that are earned from
every parts irrespective of whether inside or outside of Australia. Mentioning to “s6 (1),
ITAA 1936” a taxpayer is held to be occupant of Australia if they are living in Australia and
have the ATO is very much contented that the individual has no such perpetual residence
outside of Australia1. The definition that has been given under the “s6 (1), ITAA 1997” the
meaning of resident also involves certain test namely the;
a. The Reside Test
b. Domicile Test
c. 183 Day Test
d. Superannuation fund
The Resides Test:
The resides test is the behaviour test and usually involves the amount of physical time
a person has spent in Australia. There are certain other factors that requires appropriate
weightage such as the objective of existence or the business or occupation ties. It also
includes the location of assets and living arrangement of a person.
Domicile Test:
If someone has residency or fixed domicile in Australia, then under this test he or she
will be considered as Australian occupant even though they are living in in foreign country.
1 Jones, Daryl. "Complexity of tax residency attracts review." Taxation in Australia 53.6 (2018): 296.