11Residence

#### 11 Residence (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 a 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 a body corporate: (i) the body was incorporated in Australia at that time; or (ii) at that time the body corporate 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 association—any member of the partnership or association was a resident of Australia at that time by virtue of paragraph (a) or (b).