EV 1051973299101currentnon-binding advice

Residency and consolidation The Commissioner made a private ruling on the application of the definition of a 'resident of Australia' in subsection 6(1) of the Income Tax Assessment Act 1936 and subsection 703-15(2) of the Income Tax Assessment Act 1997 in relation to a corporate restructuring.

Non-binding edited private advice. This is an edited version of private advice the ATO gave to a specific taxpayer about their own circumstances. You cannot rely on it — it is not binding and provides no protection for anyone else (see PS LA 2008/4). Use it as a guide to the ATO’s thinking, not as authority.

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