TAXA5001 Study Guide - Final Guide: Windfall Gain, Sherden, Scottish Australians
Document Summary
Tax ruling 2650: domicile test individuals entering australia. Interpretation of the word resides" as s6 of 1936. Events after the year of income may assist in determining an individual"s residency status fct v applegate. Comes to australia permanently (migrant) or an individual who is dwelling here for a considerable time. Migrant who comes to aus intending to reside here perm is a resident from arrival. If no intention of residing permanently all other facts considered. Behaviour whilst in australia: quality and character of an individuals behaviour. Intention or purpose: family and business/employment ties, maintenance and location of assets, social and living arrangements, must be habitual routine! Period of physical presence in australia: 6 months. Applies to persons who temporarily" leave australia to live overseas. Must be able to establish/ intention they plan to make home indefinitely in that country (ie migrant visa) A working visa of 2 years is not sufficient. Australia (ie bank accounts, informing centrelink etc)
