Page 33 - F6 Slide - Taxation - Lecture Day 2

Residence Based Tax System

• How do we determine the residence of an individual?

• We use the ordinarily residence test or the physical

presence test.

• An individual is only assessed on the physical presence

test if the individual is not classified as a residence on

the ordinary residence test.

• What are the requirements that should be met for an

individual to be classified as a residence based on the

physical presence test.

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