Commonwealth Super Test

Tax

Are you an Australian Tax Resident? – Residency Basics and Complications added by COVID-19

Amanda Guruge, October 25 2021

Despite the Budget 2022 announcements made in May 2021, it is important that taxpayers consider their residency circumstances based on the current legislation. With international borders re-opening for those in Australia, it is also vital to consider the impact of residency tests on those who are in Australia due to

Commonwealth super test

Bruce Collins, July 13 2021

The forgotten residency test – Commonwealth super test When you think of Australian tax residency tests, most people will remember the ‘183 day’ test, some ‘the resides’ test and others ‘the domicile’ test. But often forgotten, and usually not considered, is the ‘Commonwealth super’ test. This test is relevant to contributing members of the...

Budget 2022- Residency changes

Bruce Collins, July 13 2021

Changes to Individual Residency Tests - Budget 2021-2022 Announcements Following recommendations from the Board of Taxation, the Government has announced in its most recent 2021-2022 Budget changes to the current individual residency tests. The modernisations of the changes is intended to take the complexity out of determining your residency status...