Page 35 - F6 Slide - Taxation - Lecture Day 2

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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