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Commonwealth Super residency test – not as easy as first meets the eye
There are many tests which determine whether an Australian living overseas is foreign resident for Australian tax purposes.
One of the main tests is called the Commonwealth Superannuation test. Under this rule, to be considered as a foreign resident, you must not be a contributing member of CSS or PSS (not PSSap).
If this test is satisfied then the Australian taxpayer is regarded as a resident of
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