Ronal, an executive of a Canadian corporation specialising in global management consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Brisbane for 12 months. His wife accompanies him on the trip, but his teenage sons, having just commenced college, stay in London. Ronal rents out the family home. Apart from the absence of his children, Ronal's daily behaviour is relatively similar to his behaviour before entering Australia. As well as the rent on the UK property, Ronal earns interest from investments he has in France. Because of ill health, Ronal returns to the UK 11 months after arriving in Australia. Discuss residency and source issues.

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Regulation As per the provisions of Australian taxation office the primary test is to check the resi... View the full answer