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Australia: ATO’s recent Decision Impact Statement on the Tests for Tax Residency

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See also:
ATO finalises TR 2023/1 on residency for individuals – Insight – MinterEllison
New ATO ruling on individual tax residency — clarity or complexity? – Rigby Cooke Lawyers
Podcast: TaxLand with Fletch and Sarah – Residency rules for individuals – new rules, old rules, where are we now? – Cooper Grace Ward (cgw.com.au)
cgw.com.au/insights/podcast-taxland-with-fletch-and-sarah-lessons-from-quy-the-importance-of-intention-when-assessing-a-persons-residency/#page=1

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