Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 328.445

    For the purposes of paragraph   328 - 430(1)(e), the residency requirement for an entity is that:

  (a)   if the entity is an individual or a company--the entity is an Australian resident; or

  (b)   if the entity is a trust--it is a * resident trust for CGT purposes; or

  (c)   if the entity is a partnership (other than a * corporate limited partnership)--at least one of the partners is an Australian resident; or

  (d)   if the entity is a corporate limited partnership--it is, under section   94T of the Income Tax Assessment Act 1936 , a resident for the purposes of the * income tax law.