Page 35 - Taxation F6
P. 35
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.
35
