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For tax purposes, in what circumstances are individuals and companies treated as residents of Australia? Explain based on the Income Tax Assessment Act 1936 (Cth)

For tax purposes, in what circumstances are individuals and companies treated as residents of Australia? Explain based on the Income Tax Assessment Act 1936 (Cth) and relevant case law.


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An individual is treated as a resident of Australia for tax purposes if they are Physically present in Australia for more than half of the financial y... blur-text-image

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