In answering the question you are required to refer to relevant case law, sections of the Income Tax Assessment Act 1936 and 1997 and Tax Rulings issued by the Tax Office. An analysis of the key...

INCOME TAX LAWS
Table of Contents
Answer 1    3
Answer 2    6
References    11
Answer 1
Individuals' qualification to stay in Australia as long-lasting occupants has been affected by the COVID-19 scourge. Because of the current home restrictions, individuals can't leave or get back to Australia. This influences the two sightseers visiting Australia for a vacation and individuals who needed to leave Australia for all time yet couldn't do as such. In light of COVID-19, the Australian Taxation Office has given direction on what charge status might mean for the individuals who can't leave or get back to Australia.
The anticipated drop in work inside the vacationer economy inferable from business stoppage and, now and again, conclusion is reflected in the monetary ramifications introduced, which address the deficiency of direct the travel industry use (the travel industry incomes) brought about by the decrease in unfamiliar guest appearances. These figures don't represent the more extensive financial stoppage that has impacted different modern areas (not simply the travel industry and the guest economy) because of lower interest for items and administrations overall. Besides, the figures avoid the financial impacts of Australians' diminished outward travel, as well as recounted proof that inward travel inside Australia has been altogether affected.
The whole measure of Covid's monetary effect won't be known for quite a while until broad sectoral studies can affirm and evaluate the immediate and backhanded impacts that have happened. In the in the meantime, the danger of a contracting traveller economy is very genuine, and the plan for recuperation is yet obscure (Tucker, J., 2020). Keeping a minimum amount of the travel industry administrations and offices across Australia's guest economy is basic to guaranteeing that when the infection is contained and predictability returns, the guest economy has the ability to rapidly remake itself, especially as far as recovering inbound guests who have been lost. As per the guidelines, on the off chance that a singular's home is in Australia, they will be viewed as an inhabitant of Australia for charges reasons.
• The COVID-19 flare-up has affected individuals' residency status in Australia. The ongoing residency rules keep anybody from leaving or getting back to Australia. Coronavirus affects travellers visiting Australia for a now unfit excursion to leave, as well as individuals who planned to leave Australia forever yet can't do as such.
• The Australian assessment framework depends on the idea of home. Under the ITAA36 and ITAA97 Basic Scheme, an individual is considered an Australian inhabitant if they:
o    spends the greater part of the monetary year genuinely in Australia; or
o    maintains a home in Australia for any piece of a monetary year; or
o    is missing from Australia for a monetary year however hold their Australian house (subsection 6(1)).
Notwithstanding, on the grounds that to the COVID-19 plague, many individuals who might typically be viewed as occupants will most likely be unable to satisfy the necessities in general. Somebody may, for instance, just be actually present in Australia for half of a monetary year because of movement limitations that restricted them from returning after their excursion. Also, somebody who expected to leave Australia forever might not be able to do so assuming they can't acquire the essential travel reports in the event that planes are inaccessible.
In the event that an individual was not actually present in that frame of mind somewhere around 183 days between January 1 and December 31, 2020, and didn't have a position of home in Australia during that time, they won't be viewed as an Australian resident ""For charge purposes, I am an Australian occupant" (Memorandum, Tax and Bill). The Australian Taxation Office (ATO) has likewise delivered data on what COVID-19 means for individuals' duty status "who can't leave or return to Australia If you live in Australia, you are viewed as an occupant for charge reasons:
o    having a position of home in Australia;
o    keeps a position of home in Australia for any piece of a monetary year; and
o    was truly present in Australia for somewhere around 183 days; or - for the greater part of the days they were genuinely present over that period (assuming they were actually present for under 184 days during that period).
o    Increased charge deferral adaptability by 2020: SMEs and independently employed specialists will actually want to postpone charge instalments for quite a long time and advantage from loan fee appropriations in the event that they demand it (alleviation of up to EUR 14,000 million assessed).
o    The April cut-off time for SMEs and independently employed individuals to record government forms has been stretched out until May twentieth (assessed by the specialists to give liquidity infusion of up to 3,558 million).
o    From February to June 2020, laborers with extremely durable intermittent agreements in the vacationer area and comparative exercises will be pardoned from paying portion of their manager's federal retirement aide commitments.
A progression of financial boost measures has been sent off by the Australian government. Support for flying, expense exceptions for the travel industry areas, and income help for SMEs are all travel industry explicit elements. These means are made sense of in the following segment.
Flying
•    Provincial Air Network Assistance:...