Taxes Management Act 1970 section 12ZJ

Sections 12ZA to 12ZI: determination of residence status

Section 12ZJ provides a mechanism for determining the residence status of individuals or entities for the purposes of the preceding provisions (sections 12ZA to 12ZI), as amended by the Finance Act 2019.

• This section supports sections 12ZA to 12ZI by establishing how residence status is to be determined for the purposes of those provisions.
• Residence status is a key factor in deciding which reporting and filing obligations apply to a taxpayer under sections 12ZA to 12ZI.
• The section was amended by Schedule 2, paragraph 25(3) of the Finance Act 2019, with transitional provisions under Schedule 2, paragraph 32(2) of the same Act.
• The determination of residence status under this section affects the scope of obligations such as notice to file returns and related compliance requirements.

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