The Australian Taxation Office is consulting on Draft Taxation Ruling TR 2022/D2, Income tax: residency tests for individuals. This mainly includes guidance on the ordinary concepts test, the domicile test, and the 183-day test. A fourth test, the Commonwealth superannuation fund test, is only briefly discussed. The deadline for comments is 25 November 2022.
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What this draft Ruling is about
1. This draft Ruling outlines the residency tests for individuals for tax purposes as set out i…