Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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.
(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).
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