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Residency requirements for companies and trusts

 
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Companies and trusts must meet different criteria to be considered Australian residents.

Companies

A company is a resident of Australia if:

  • it is incorporated in Australia, or
  • although not incorporated in Australia it carries on business in Australia and has either:
    • its central management and control in Australia, or
    • its voting power controlled by shareholders who are residents of Australia.

Last Modified: Wednesday, 15 May 2013
 
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