Exam 2: Residency and Source of Income

Rhonda is a non-resident of Australia but a resident of the United States. During the 2020 tax year Rhonda received some dividend income from a US Company paid from the US. Rhonda also received some bank interest paid into her Australian bank account. Which countries have any taxing rights to the dividend and interest income Rhonda has received?

Which of the following is not true in relation to the operation of the withholding tax rules?

Thomas is a New Zealand resident who provided some accounting services to an Australian employer for 12 weeks in September 2019. For the rest of 2019/20 Thomas worked for various New Zealand employers. Does Thomas have any Australian tax liability?

Which of the following is not a factor in determining whether the company has its central management and control in Australia?

Anh is a non-resident of Australia but who sold some real estate in Australia in March 2020. Does Anh have any tax obligations in Australia in correction with the sale of this Australian real estate property?