---
title: "Screen a company against the residency tests"
url: "https://ailawframework.com/practice/taxation/screen-a-company-against-the-residency-tests"
type: "task"
site: "AI Law Framework"
id: "A26-PE20261022-10"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Screen a company against the residency tests

> From the facts the lawyer supplies, record whether the company is incorporated in Australia.…

Canonical page: https://ailawframework.com/practice/taxation/screen-a-company-against-the-residency-tests  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: 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 does: 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.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. Record incorporation in Australia as its own test.
2. 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.
3. Do not treat the unenacted 2020–21 Budget announcement as the test.
4. The lawyer decides central management and control, voting power and the residency conclusion.

## Notes

- 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.

## Sources

- [Australian Taxation Office, Working out your residency, companies, last updated 11 June 2025](https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/working-out-your-residency) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/screen-a-company-against-the-residency-tests/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*