The tests of tax residence for individual tax residence have been in operation since 1930. The Board of Taxation initiated a review of the residence rules, and their final report recommended a rewrite of the existing rules. This recommendation was endorsed by the previous Morrison government, but it is unclear how the current Federal government will proceed with the recommendations. Some proponents of changing the residence rules have argued that they need to be simplified and 'modernised' and that recent increases in the amount of litigation on tax residence is an indicator of complexity. There is an opposing view that the current rules have, in the main, operated well for a long period of time and that determining residence is quite straightforward under the current regime for most taxpayers. 

Considering the criteria for evaluating a taxation system, write a persuasive essay that sets out a clear argument for retaining or replacing the current tests of individual tax residence. 

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To find a Washington State case that cites to the specific Washington Administrative Code provision mentioned in the question one can conduct legal research using a database such as Westlaw or LexisNe... View the full answer