Determination of Residential Status in Taxation Law

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

1TAXATION LAW
Table of Contents
Part A:........................................................................................................................................2
Introduction:...............................................................................................................................2
Determination of Residential Status:.........................................................................................3
Ordinary concepts Test:.........................................................................................................3
Domicile Test:........................................................................................................................4
The 183 days Test:.................................................................................................................5
Superannuation Test:..............................................................................................................5
Taxation of Income:...................................................................................................................6
Conclusion:................................................................................................................................6
References:.................................................................................................................................7

2TAXATION LAW
Part A:
Date: 15th April
Client Number: 754312001
Client Name: Dave Granger
Introduction:
The definition of resident of Australian given under “section 6 (1), ITAA 1936”
includes a person that are residing in Australia. The definition also includes the person that
are having their domicile in Australia except the tax officer is pleased that the person’s
permanent place of dwelling is out of Australia1. The definition of “section 6 (1), ITAA
1997” identifies that only one of the four test must be met to treat a person a tax occupant of
Australia. This includes,
a. Resides Test
b. Domicile Test
c. 183-day Test
d. Superannuation Test
While “section 995-1, ITAA 1997” represents that a foreign resident means an
individual who is not the tax resident of Australia. Under “section 6-5 (2), ITAA 1997” a tax
resident of Australia is imposed tax on all source of income2. While under “section 6-5 (3),
ITAA 1997” a foreign resident for taxation purpose is levied tax on Australian sources. The
1 Woellner, Robin, et al. "Australian Taxation Law 2016." OUP Catalogue (2016).
2 Barkoczy, Stephen. "Foundations of taxation law 2016." OUP Catalogue (2016).
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