Home Forums Hot Topics COVID – Absence from Australia

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      I have a client who is a temporary resident in Australia, he has an Australian Company and is the sole director. In Dec he went to India to visit family and has been stuck there until last week due to COVID.  He maintains a residence in Australia and his wages are paid from his company to an Australian bank account. As he is absent from Australia due to circumstances out of his control is there any rules on whether he is still considered an Australian Resident for tax purposes, and if not what does that mean for his company?

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