Skip to Content
MenuClose

myIR, payments and more

Commissioner's Interpretation Statement on tax residence

Tax residence

Date of issue: 20 September 2016

Ruling Number: IS 16/03

IS 16/03 sets out the CIR's view on tax residence rules for individuals, companies and trusts including 'permanent place of abode' following the Diamond decision.

IS 16/03 - PDF format (1.2mb | 84 pages)