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Establishing residence in the global village paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the key issues
  • what recent cases tell us about the ATO’s position
  • current issues in changing or establishing residency
  • current tax issues for global villagers.

Author profiles

Mary Italiano
Mary is a Senior Consultant in PwC’s People Business in Perth specialising in Global Mobility. Throughout Mary's career she has gained extensive experience providing global mobility tax services to large international corporations and their cross-border employees. Mary has assisted with the management and coordination of global tax compliance and consulting services to clients with large expatriate programs Mary holds a Bachelor of Commerce (Accounting) from Curtin University of Technology, Perth and is a member of the Institute of Chartered Accountants Australia and New Zealand. - Current at 03 October 2018
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Katya KROTOVA
Katya is a Senior Tax Consultant at Grant Thornton.
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Anthony (Tony) Underhill
Photo of author, Tony UNDERHILL Tony is a Tax Principal at Grant Thornton and has more than 30 years experience in taxation. His background includes time in commercial practice and academia in Australia and the UK. Tony’s core expertise is in expatriate and inpatriate taxation, ATO audits and dispute resolution, international tax planning and structuring, and the use of trusts in tax and estate planning. He is a former academic lecturer on taxation, accountancy, finance and management topics. Tony is a current member of The Tax Institute State Convention Organising Committee and has sat on the Education Committee. - Current at 02 June 2014
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This was presented at 29th National Convention .

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Establishing residence in the global village

Author(s):  Mary Italiano,  Katya KROTOVA,  Tony UNDERHILL

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