Document ID: chunk:federal_register_of_legislation:C2024C00818:section:11
Version: federal_register_of_legislation:C2024C00818
Segment Type: section
Provision Reference: s 11
Character Range: 62874–63977

11  Residence
 (1) For the purposes of this Act, a person shall be taken to have been a non‑resident at a particular time if the person was not a resident of Australia at that time.
 (2) For the purposes of this Act, a person shall be taken to have been a resident of Australia at a particular time if:
 (a) in the case of a natural person:
 (i) the person resided in Australia at that time; or
 (ii) except in a case where the Commissioner is satisfied that that person's permanent place of residence at that time was outside Australia—the person was domiciled in Australia at that time;
 (b) in the case of a body corporate:
 (i) the body was incorporated in Australia at that time; or
 (ii) at that time the body corporate carried on business in Australia and:
 (A) had its central management and control in Australia; or
 (B) had its voting power controlled by shareholders who were residents of Australia; or
 (c) in the case of a partnership or an unincorporated association—any member of the partnership or association was a resident of Australia at that time by virtue of paragraph (a) or (b).