Commonwealth Numbered Acts

FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 164

164. (1) For the purposes of this Act, a person shall be taken to have been a
non-resident at a particular time if the person was not a resident of
Australia at that time.

(2) For the purposes of this Act, a person shall be taken to have been a
resident of Australia at a particular time if-

   (a)  in the case of a natural person-

        (i)    the person resided in Australia at that time; or

        (ii)   except in the case where the Commissioner is satisfied that
               that person's permanent place of residence at that time was
               outside Australia-the person was domiciled in Australia at that
               time;

   (b)  in the case of an incorporated company-

        (i)    the company was incorporated in Australia at that time; or

        (ii)   at that time the company carried on business in Australia and-

                (A)  had its central management and control in Australia; or

                (B)  had its voting power controlled by shareholders who were
                     residents of Australia; or

   (c)  in the case of a partnership or an unincorporated company-any member
        of the partnership or company was a resident of Australia at that time
        by virtue of paragraph (a) or (b).