FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XII - INTERPRETATION  

SECTION 164   RESIDENCE  

164(1)   [Non-resident]  

For the purposes of this Act, a person shall be taken to have been a non-resident at a particular time if the person was not a resident of Australia at that time.

164(2)   [Resident]  

For the purposes of this Act, a person shall be taken to have been a resident of Australia at a particular time if:


(a) in the case of a natural person:


(i) the person resided in Australia at that time; or

(ii) except in the case where the Commissioner is satisfied that that person's permanent place of residence at that time was outside Australia - the person was domiciled in Australia at that time;


(b) in the case of an incorporated company:


(i) the company was incorporated in Australia at that time; or

(ii) at that time the company carried on business in Australia and:

(A) had its central management and control in Australia; or

(B) had its voting power controlled by shareholders who were residents of Australia; or


(c) in the case of a partnership or an unincorporated company - any member of the partnership or company was a resident of Australia at that time by virtue of paragraph (a) or (b).




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