Page 6 - PowerPoint Presentation
P. 6
Physical Presence Test
• Conditions (Ref to Silk)
• After meeting the conditions you become a resident
from the first day of the year of assessment.
• After meeting the conditions you become a resident
hence taxed on world wide income.
• When do you cease to be a resident after meeting
the physical presence test conditions.
• Lets do a question in silk.
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