Search for over 100,000 study notes and past assignments!
Download study resources by swapping your own or buying Exchange Credits.
72 Pages • Complete Study Notes • Year: Pre-2019
Residency - Individuals The s. 6(1) ITAA36 definition of resident identifies 4 alternative tests to determine residency: • The Resides Test • The Domicile and Permanent Place of Abode Test • The 183 Day rule • The Superannuation Test S6-5(2) – Defined as a resident, therefore, your global income will be taxed in Australia for the tax year S6-5(3) – Non-resident – only Australian sourced income will be taxed for tax years.
This document is 50 Exchange Credits
More about this document:
This document has been hand checked
Every document on Thinkswap has been carefully hand checked to make sure it's correctly described and categorised. No more browsing through piles of irrelevant study resources.
This is a Complete Set of Study Notes
Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.
What are Exchange Credits?
Exchange Credits represent the worth of each document on Thinkswap. In exchange for uploading documents you will receive Exchange Credits. These credits can then be used to download other documents for free.
We want you to be satisfied with your learning, that’s why all documents on Thinkswap are covered by our Satisfaction Guarantee. If a document is not of an acceptable quality or the document was incorrectly described or categorised, we will provide a full refund of Exchange Credits so that you can get another document. For more information please read Thinkswap's Satisfaction Guarantee.
Studying with Academic Integrity
Studying from past student work is an amazing way to learn and research, however you must always act with academic integrity.
This document is the prior work of another student. Thinkswap has partnered with Turnitin to ensure students cannot copy directly from our resources. Understand how to responsibly use this work by visiting ‘Using Thinkswap resources correctly’.
Claim a Bounty
Similar documents to "Taxation Law Notes" avaliable on Thinkswap
Documents similar to "Taxation Law Notes" are suggested based on similar topic fingerprints from a variety of other Thinkswap Subjects