8A - Current Individual Tax Residency Rules

This episode lays the foundational understanding of Australia's individual tax residency rules, dissecting their importance and the initial considerations for determining tax residency. It delves into the primary test of residency, highlighting the 'resides test' and its implications, and what constitutes an Australian tax resident. The episode addresses some of the difficulties with the current rules and the issues that arise in determining tax residency, setting the stage for a deeper exploration in subsequent episodes.