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A ship’s officer who has inherited family house in Sydney needs to know, for taxation purposes whether he will be considered as an Australian resident and that his salary income can be taxed under the Australian tax laws. Further to be assessed is the nature of the source of his salary from his company, M/s Sails International Inc. There is to be further analysis about the exemptions entitlement, James can avail of if he ever sold his family house in Sydney and if so is exemption under Subdiv 118 B applicable? (Vickery & Flood, 2011)
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