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uu 发表于 14-6-2013 12:14
这个例子里的例6和13楼的例3，我看情况差不多啊，为什么一个是税务居民，一个不是呢？？？
看得真仔细,问题很有建议性,我非常欣赏你.
Kate是税务居民，因为她一年内绝大部分时间住在同一个地方，和家人（哥哥）在一起，并且办了俱乐部和图书馆的卡，这些都是社会关联（重要证据）。
Janine是外国居民，因为她一年不停地换地方居住，她的主要目的是度假，而且永久住宅是在她自己的国家。
判断的标准角度不太同，没有直接可比性。
Outcome: why is Kate an Australian resident?
Kate's intention was to reside and live in one location. Kate's behaviour and abode for 11 out of the 12 months exhibited the attributes of a place of residence as contrasted with overnight, weekly, monthly or transitory accommodation of a traveller. By living and working in close proximity to her brother and establishing links in the community by joining the local library and membership of two local clubs, Kate demonstrated her family and social ties.
Kate's behaviour during the time spent in Australia reflects a degree of continuity, routine or habit that is consistent with residing here.
Outcome: why is Janine a foreign resident?
Although Janine obtains work, by travelling from place to place she has not established a pattern of habitual behaviour, even though she is physically present in Australia for twelve months and she co-leases a house. Janine's main purpose for being here is to have a holiday and she is merely supplementing her savings by working. Janine also fails to meet the 183 day test because she had a usual place of abode outside Australia and did not intend taking up residence in Australia.
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楼主: MICHELLE07
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发表于 14-6-2013 13:54:24
楼主
发表于 27-6-2013 07:57:05
