Commonwealth Numbered Acts

PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987 No. 142, 1987 - SECT 11

11. (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).