- For the purposes of this Agreement, a person is a resident of one of the Contracting States if the person is a resident of that Contracting State under the law of that State relating to its tax.
- A person is not a resident of one of the Contracting states for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
- Where by reason of the preceding provisions of this Article a person, being an individual, is a resident of both Contracting States, then the status of the person shall be determined in accordance with the following rules:
- the person shall be deemed to be a resident solely of the Contracting State in which a permanent home available to the person;
- if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State in which the person has an habitual abode;
Untuk lebih jelasnya silahkan klik link berikut https://perpajakan.ddtc.co.id/p3b/read/australia