Document ID: chunk:federal_register_of_legislation:C2024C00506:section:14
Version: federal_register_of_legislation:C2024C00506
Segment Type: section
Provision Reference: s 14
Character Range: 17697–18480

14  Residency test
 (1) An individual satisfies the residency test at a particular time if, at that time, the individual is:
 (a) an Australian citizen; or
 (b) a permanent resident of Australia; or
 (c) a national or citizen of a country prescribed as a reciprocating country.
 (2) A corporation satisfies the residency test at a particular time if:
 (a) it is incorporated under the Corporations Act 2001, or under the law of a country prescribed as a reciprocating country; or
 (b) it carries on an enterprise, at that time, in Australia or a country prescribed as a reciprocating country.
 (3) An unincorporated body satisfies the residency test at a particular time if it carries on an enterprise, at that time, in Australia or a country prescribed as a reciprocating country.