Petroleum Resource Rent Tax Assessment Act 1987

PART II - INTERPRETATION  

SECTION 11   RESIDENCE  

11(1)    
For the purposes of this Act, a person shall be taken to have been a non-resident at a particular time if the person was not a resident of Australia at that time.

11(2)    
For the purposes of this Act, a person shall be taken to have been a resident of Australia at a particular time if:

(a) in the case of a natural person:

(i) the person resided in Australia at that time; or

(ii) except in a case where the Commissioner is satisfied that that person's permanent place of residence at that time was outside Australia - the person was domiciled in Australia at that time;

(b) in the case of a body corporate:

(i) the body was incorporated in Australia at that time; or

(ii) at that time the body corporate carried on business in Australia and:

(A) had its central management and control in Australia; or

(B) had its voting power controlled by shareholders who were residents of Australia; or

(c) in the case of a partnership or an unincorporated association - any member of the partnership or association was a resident of Australia at that time by virtue of paragraph (a) or (b).