ATO Publishes Guidance on COVID-19 Effects Regarding Central Management and Control and Permanent Establishment

The Australian Taxation Office (ATO) has updated its guidance on working out residency, including guidance on COVID-19 effects on foreign incorporated companies regarding central management and control and permanent establishment.

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COVID-19 effects on foreign incorporated companies

Central management and control

If the only reason for holding board meetings in Australia or directors attending board meetings from Australia is because of the effects of COVID-19, then we will not appl…