In forceAs enactedCurrent version · As enacted
Income Tax (International Tax Compliance Agreements) (Crypto‑Asset Reporting Framework) Regulations 2026 · As enacted · Part 1 · Preliminary
6. Meaning of “residence for a tax purpose”
Feedback & supportIn these Regulations, a person’s residence for a tax purpose is —
(a)
if the person is an individual — the jurisdiction in which the person is resident under the tax laws of the jurisdiction; or
(b)
if the person is an entity —
(i)
the jurisdiction in which the person is resident under the tax laws of the jurisdiction; or
(ii)
if the person is not resident in any jurisdiction under the tax laws of any jurisdiction, the jurisdiction in which the person has its effective management.