The Australian Taxation Office (ATO) has updated its guidance on Working out your residency, including that its transitional compliance approach has been extended to 30 June 2023 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, and further noting that the transitional period will not be extended beyond this date. The transitional compliance approach is availa…