Screen a company against the residency tests
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the facts the lawyer supplies, record whether the company is incorporated in Australia. If it is not, record whether it carries on business in Australia, and whether the lawyer says its central management and control is in Australia or its voting power is controlled by shareholders who are residents of Australia. Do not decide that the company is a resident. Do not apply Taxation Ruling TR 2018/5 or Practical Compliance Guideline PCG 2018/9.
- What the lawyer must review
- The lawyer decides incorporation, whether the company carries on business in Australia, where its central management and control is, and who controls the voting power, and then decides residency under the current law.
- 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 | Do not begin AI assistance until the responsible lawyer has defined and confirmed its permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Record incorporation in Australia as its own test.
- If the company is not incorporated in Australia, record both carrying on business in Australia and either central management and control or resident control of voting power.
- Do not treat the unenacted 2020–21 Budget announcement as the test.
- The lawyer decides central management and control, voting power and the residency conclusion.
Sources
- Australian Taxation Office, Working out your residency, companies, last updated 11 June 2025 · 2026-10-22
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.