Interactive Revision · Chapter 2
Chapter 2: Jurisdiction, Residency, Source and Derivation Click a square and type one letter. Select Check answers . Correct letters turn green with ✓; incorrect letters turn red with ✕. Change any red letter and check again. The answer key is on a separate page.
Across 2. Practical factual connection locating where income is produced.3. Classic authority stating source is a practical hard matter of fact.6. Scope generally applying to Australian residents.8. Ordinary-concepts limb in the individual residence definition.9. Statutory residence test linked to permanent place of abode.10. Authority on prepaid receipts and unperformed obligations.14. Authority warning against an inflexible place-of-services rule.17. Residence status that can modify worldwide taxation consequences.19. Status generally limiting ordinary income to Australian-source amounts.Down 1. Central management concept relevant to company residence.4. Authority emphasising place of performance for employment income.5. Receipt concept where income is dealt with on the taxpayer’s behalf.7. Residence authority concerning permanent place of abode.9. Timing concept identifying when income belongs to an income year.11. Status that determines the breadth of Australia’s income-tax jurisdiction.12. Authority relevant to earnings/accruals derivation.13. Case associated with permanent place of abode outside Australia.15. Australian-source or Australian-resident connection.16. Authority on the method giving a substantially correct reflex of income.18. Place considered under the domicile and 183-day exceptions.Taxation Law in Australia • Interactive Revision • JUNIQ