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Revenue Law and Practice - Question 1 Issue: Whether Catherine would be considered a resident of Australia for tax purpose for the year income year ended 30 June 2020? Law: The residency test is applied every year as chosen on account of FCT v Applegate . The way that a taxpayer is a resident in one year has no immediate bearing on the taxpayer's resident status for past or future years of income. Abode is the place wherein one…
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