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physical presence test
In international taxation, a physical presence test is a rule used to determine tax residence of a natural or legal person. It may rely on having a place of business in the jurisdiction (for legal persons), or remaining in or out of the jurisdiction for a certain number of days each year (for natural persons).
==Australia==
The "physical presence in Australia test" is one of the three tests under Australian law through which a charitable institution can be entitled to income tax exempt charity endorsement, along with the "deductible gift recipient test" and the "prescribed by law" test. The two elements of the test are whether the institution has a physical presence in Australia (either wholly or through a division, branch, or subdivision), and whether or not the expenditures of institution are incurred principally in Australia. An institution may still qualify even if its expenditure is not incurred principally in Australia, if the amounts expended elsewhere are less than "disregarded amounts" (comprising gifts, proceeds from fundraising activities, and government grants).〔http://www.ato.gov.au/nonprofit/content.aspx?menuid=0&doc=/content/34308.htm&page=5&H5〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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