The Australian Taxation Office has announced Updated guidance on residency for foreign-incorporated companies in light of COVID-19.
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Updated guidance on residency for foreign-incorporated companies
We've recently updated our guidance on corporate residency in light of the continuing impacts of the COVID-19 pandemic, and the government's announced but unenacted legislative amendments to the corporate residency test.
In the 2020–21 Budget, the government announced it intends to make tec…