PCG 2018/9
Central management and control test of residency
ATO approach to corporate residency post-Bywater HCA.
In plain English
This guidance explains how the ATO determines if a company is an Australian resident for tax purposes.
The ATO issued this guidance in 2018. It clarifies the ATO’s approach to corporate residency following the Bywater High Court of Australia decision. It applies to companies. It explains how the ‘central management and control’ test is applied to determine residency. This guidance doesn't state a commencement or revision date.
Why it matters
Understanding residency is vital for tax obligations. This guidance helps companies determine their tax residency status, impacting where they pay tax and what rules apply.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Issuing regulator
ATO →Topics
Source: https://www.ato.gov.au. Rules Mate indexes + summarises; always verify against the regulator's live publication.