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Notes Online Home 2021 Tax Schools Day 1 What’s new for Individuals
New residency developments for outbound and inbound individuals
These seminar notes will address new residency developments for outbound and inbound individuals:
- An overview to determining an individual’s tax residency status – the residency tests
- Recent Court decision highlights how DTAs affect tax residency and the tax outcomes
- Recent decisions scrutinise the application of the 183-day test for residency
- ATO guidance on tax residency issues arising from COVID-19 travel bans