From ACT Wiki
Revision as of 15:44, 26 July 2017 by Doug Williamson (Talk | contribs) (Expand for non-tax example.)

(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to: navigation, search


For tax purposes, the main test for residence is the location of central management and control of the overall business.

In practice it is usually determined by the place where the directors meet.

Residence (or non-residence) in a tax jurisdiction is important, because local tax authorities typically levy heavier tax burdens on taxpayers resident within their jurisdiction.


A building - or part of a building - used as a home, rather than for business purposes or other non-domestic purposes.

See also