Section 8

For the purposes of this Act, a “person resident in Singapore” includes a person who, at the material time, is residing in Singapore by virtue of a valid pass lawfully issued to him under the Immigration Act (Cap. 133) to enter and remain in Singapore for any purpose otherwise than for a temporary purpose.

For the purposes of this Act, a person who, at a material time, was ordinarily resident in a country (including Singapore) but was temporarily absent from that country shall be treated as if he had been resident in that country at that time.[Aust. 1968, s. 11]