We are interested in Jackson's residency status for tax purposes during the 2018/19 income year. How is the residency of an individual determined for taxation purposes? How many residency tests are there? Is there a definition for resident for tax purposes in the legislations? . What conditions are there on being determined as a resident for tax purposes? List the residency tests and give a brief definition of each: Why is it necessary to determine a taxpayers residency? TEST 1: 1st Main Test . Identify the subsection in the legislation for the Main Test. . What is the definition for the word 'resides'. . Identify that case law that helps to define the meaning of 'resides'. What factors were established in the two leading decisions to help interpret the meaning of resides