According to the Australian Tax System, Basic Scheme of the ITAA36 and ITAA97 COVID 19 has an impact on the residency status of people in Australia. As a result of the outbreak of COVID 19, it means that people cannot leave Australia or return to Australia. Required: Given the current rules of residency how does COVID 19 impact on the tax status of visitors to Australia who are here for a holiday and now cannot leave Australia and people who intended to leave Australia permanently and cannot leave Australia? Please refer to the relevant legislation, case law and guidelines issued by the ATO