if a company was incorporated in England in 1952,however did not begin operating in Austrlalia until February 2017.The head office continued to be located in England, with themajority of shareholders residing across the England. The board ofdirectors had met monthly at the head office to discuss theobjectives and the running of the firm. In February 2017, three keydirectors transferred to the newly opened office in Austrliainclluding a handful of the firms architectural and administrativestaff. ask when and which part need to be count tax in Australiaand why