[ABSTRAK
Wajib pajak dalam negeri di Australia ditentukan dengan tiga pengujian. Ketigauji tersebut adalah Place of Incorporation test, Central Management and Controltest, dan Controlling Shareholders test. Disesuaikan dengan situasi dan kondisi,WIC Co lebih baik menjadi wajib pajak luar negeri dengan tujuan mengurangitunggakan pajak. Selanjutnya, tunggakan pajak disesuaikan menurut s 4-10 ITAA1997.ABSTRACT Residency for tax purposes is determined by the three tests in Australian Law.

Those tests are Place of Incorporation test, Central Management and Control test,

and Controlling Shareholders test. In certain circumstances such as WIC Co, It

would be better to make some alteration and regarded as foreign residence

because they would only liable for Australian source of income. The tax payable

is then calculated by following steps provided in s 4-10 ITAA 1997., Residency for tax purposes is determined by the three tests in Australian Law.

Those tests are Place of Incorporation test, Central Management and Control test,

and Controlling Shareholders test. In certain circumstances such as WIC Co, It

would be better to make some alteration and regarded as foreign residence

because they would only liable for Australian source of income. The tax payable

is then calculated by following steps provided in s 4-10 ITAA 1997.]