18)An individual will be a resident of Australia if they satisfy:
a) Any of the following tests: Ordinary concepts, Domicile test, 183 day test, Superannuation test
b) All of the following tests: Ordinary concepts, Domicile test, 183 day test, Superannuation test
c) Any of the following tests: Ordinary concepts, controlling shareholders, 183 day test, Superannuation test.
d) Any of the following tests: Ordinary concepts, Domicile test, central management and control test, Superannuation test.
A. Any of the following tests: Ordinary concepts, Domicile test, 183 day test, Superannuation test
[size=2.25]Step-by-step explanation
- Residential status is identified for computing the personal tax liability of person on their come profit claimed during the year.
- For identifying the residential status in Australia:
- Residential test is applied and accordingly residential status is determined for tax purpose.
- If any person is residing in Australia the he will be considered as Resident for taxpurpose and all his income will be taxed in Australia only. No other test is neededto be applied for the same.
- If any person is not satisfying the above condition then a second test will beapplied. According to that, if a person satisfy any of the three test given belowthen he will be considered as Australian Resident:
- Domicile Test- Under this test if your domicile i.e. permanent residence is inAustralia then you will be considered as resident of Australia, until and unlessit is proved that your permanent residence is outside Australia.
- Residing Days test- If any person is residing in Australia for more than 183days, either regularly or with breaks then he will be considered asconstructive resident of Australia until it is proved that there is no intention ofoccupying residence in Australia.
- Superannuation Test- Under this test all those persons who are employees ofAustralian Government and are posted overseas are treated as resident ofAustralia irrespective of their place of residence
