Assemble the resides-test factors for an individual's tax residency
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the facts the lawyer marks, list the period of physical presence, the stated intention and the intention shown by conduct, behaviour in Australia, family and business or employment ties, the maintenance and location of assets, and social and living arrangements. Do not conclude that the person resides in Australia.
- What the lawyer must review
- The lawyer decides whether the person resides in Australia on the ordinary meaning, using all the relevant facts. If the resides test is not met, the lawyer considers the statutory tests. The domicile test and the superannuation test were not opened.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the facts the lawyer marks, list the period of physical presence, the stated intention and the intention shown by conduct, behaviour in Australia, family and business or employment ties, the maintenance and location of assets, and social and living arrangements. Do not conclude that the person resides in Australia. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Set out each factor the page lists against the facts. Do not treat any one factor, including a 6-month stay, as decisive.
- Compare stated intention with intention shown by conduct.
- If the resides test is not met, do not treat the person as a foreign resident. The domicile test and the superannuation test were not opened.
Sources
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.