Residential Status and Taxation Laws

Running head: TAXATION LAW
TAXATION LAW
Name of Student
Name of University
Author’s Note

1TAXATION LAW
Table of Contents
Part A...............................................................................................................................................2
Private and Confidential: Letter of Advice..................................................................................2
Statutory Definition:........................................................................................................................2
Ordinary Test/Resident Test:.......................................................................................................3
Domicile Test:.............................................................................................................................3
183-Day Test:..............................................................................................................................4
Commonwealth Superannuation Test:.........................................................................................4
Part B...............................................................................................................................................5
Net Income of Partnership:..........................................................................................................5
Distribution Statement:................................................................................................................6
Part C: Video Transcript:.................................................................................................................6
References:..................................................................................................................................8

2TAXATION LAW
Part A
Letter of Advice
To Jack Johnson
From: Roma Tax Consultancy
Date: 28 th May 2019
Dear Jack
Below given brief outlook about the matters about the residential status. If you
have any problem regarding the understanding the assumption you can straightaway
communicate with us for the clarification. The advice provided below is about the tax laws,
rulings and cases which are required in the residential status. We have reached each event that
will affects your residency.
Statutory Definition:
As mentioned in the “subsection 6 (1), ITAA 1936”an individual who is living in
Australia includes the domicile status in Australia, until and un less the tax commissioner is
pleased that his stable residence is in Australia (Rocha et al.,2015). In response to the provided
information there are four types of domicile test in Australia. They are as follows:
1. Resident Test or Ordinary Concept Test
2. The Domicile Test
3. Superannuation Test
4. The 183-day Test