The Australian Taxation Office (ATO) has updated its guidance on Working out your residency, including that its transitional compliance approach has been extended to 31 December 2022 as provided in Practical Compliance Guideline (PCG) 2018/9, Central management and control test of residency: identifying where a company's central management and control is located. The transitional compliance approach is available for companies that are taking active and timely steps to change their governanc…