The Australian Treasury has launched a public consultation on Modernising the individual tax residency rules. The deadline for comment is 22 September 2023.
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Modernising the individual tax residency rules
The Government is consulting on a new, modernised individual tax residency framework based on recommendations made by the Board of Taxation in its 2019 report Individual Tax Residency Rules – a model for modernisation. This measure was announced by the former Government in the 2021 2…