COVID-19 and central control and management residency test for companies Determining a company’s residency depends on a combination of where it was incorporated or where it is centrally managed or controlled and where the voting power of its shares is controlled. For non-residents of Australia with a company incorporated overseas, COVID-19 could po...
Read MoreChanges to Superannuation Residency Rules – Budget 2021-2022 Announcement For individuals with a self-managed superannuation fund (‘SMSF’), the Government has announced several changes to the residency requirements of maintaining a SMSF, which will ensure that more SMSF’s maintain their complying status whilst members are overseas.
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