Income tax: residency status of individuals entering Australia
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
2. It is being replaced by Draft Taxation Ruling TR 2022/D2 Income tax: residency tests for individuals, which will issue on 6 October 2022. TR 2022/D2 incorporates the Commissioner's view expressed in this Ruling, to the extent that it continues to apply, and updates the Commissioner's view to incorporate developments in new case law.
Commissioner of Taxation
5 October 2022
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