EV 1052053253191currentnon-binding advice

Corporate tax residency

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

1

impact statements ATO interpretative decisions Law administration practice statements Taxpayer alerts Edited private advice Quick access Public rulings and determinations Practical compliance guidelines ATO interpretative decisions Law administration practice statements Taxpayer alerts Legislation Edited private advice Help About the Legal database Accessing a known document Doing a quick search Doing an advanced search Interpreting your search results Viewing documents Providing the history of documents Browsing to documents Contact us Email Print