Which of the following tests must a company satisfy to be a resident of Australia for tax purposes? (Select the most appropriate.) 1. Ordinary resident test 2. Domicile test 3. 183 day test 4. Superannuation test 5. Place of incorporation 6. Central management and control 7. Controlling shareholders a. 5, 6, and 7 only b. 5, 6, or 7 c. Any of the above. d. 4, 5, 6 ,or 7

Jackson was born in Albania and is a qualified computer programmer. He is married to June and they have three young children. Jackson and his family migrated to Australia on 9 November 2020. Jackson and his family intend to live permanently in Australia. In relation to Jackson's residency of Australia for tax purposes which of the following statements is correct?

	a.	Jackson is a resident of Australia under the 183 Day Rule.
	b.	Jackson is a resident of Australia under the Super fund rule from 1 July 2020.
	c.	Jackson is a resident of Australia from 1 July 2020 under the Domicile Rule.
	d.	Jackson will not become a resident of Australia as he must have a domicile of origin in Australia.

1. In determining assessable income for a taxpayer carrying on a business, it is necessary to determine when income is derived. In this case, the taxpayer was a gymnasium, and accepted prepayments for a 12-month membership. A discount was also offered to encourage membership.

   From case law listed below, which is the most likely to represent the precedent for derivation of income for prepayments?

   	a.	FC of T v. Applegate 79 ATC 4307.
   	b.	RACV Insurance Pty Ltd v. FC of T 74.
   	c.	FC of T v. Western Suburbs Cinemas Ltd (1952).
   	d.	Arthur Murray (NSW) Pty Ltd v. FC of T (1965) 114 CLR 314.