The Australian Taxation Office has published 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 guideline contains practical guidance to assist foreign incorporated companies and their advisors to apply the principles set out in Tax Ruling (TR) 2018/5 Income tax: central management and control test of residency, which was issued on 21 June 2018 ({News-2018-06-26/A/2-previo…