Page 33 - Taxation F6
P. 33
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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