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Residency – The new frontier 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 11 Aug 11 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • source and residency for tax purposes
  • the concept of residency
  • ordinary residence test
  • domicile in Australia test
  • physical presence in Australia test
  • members of Commonwealth superannuation schemes test
  • the operation of double tax agreements
  • the concept of temporary resident
  • trusts and partnerships
  • residence of trusts
  • residence of self managed superannuation funds ("SMSF").

Author profile

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
Click here to expand/collapse more articles by Tony UNDERHILL.

 

This was presented at 44th Western Australian State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Tax audits - Lessons from Wickenby

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GST update: A practical approach

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The taxation of trusts - Are we there yet?

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Muffled echoes of old arguments and Part IVA

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Investing overseas - Risks, issues and opportunities

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Residency - The new frontier

Author(s):  Tony UNDERHILL

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Unpaid present entitlements - What you need to know when preparing 30 June 2011 tax returns

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Superannuation - Updated strategies and opportunites

Author(s):  Jemma SANDERSON

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Significant trust issues in estate planning

Author(s):  Arlene MACDONALD

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A toe in the water - Henry and the tax forum

Author(s):  Graeme COOPER

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Bring it on

Author(s):  Terry MURPHY

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