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Issues for Expatriates (and their advisors) Are You Still a Resident? Welcome to the Complications

Published on 10 Feb 2010 | Took place at Swissotel Sydney, NSW

Implementation of the 2009 Budget Announcement to effectively repeal s23AG has the flow on effect of increasing enormously the complexity for residents of Australia who are working overseas particularly in the area of accounting for and claiming FITO. But who is a resident of Australia? When do you become a nonresident?

    This event was relevant particularly to delegates who:
  • have clients that had the benefit of the s23AG exemption in the year ending 2009
  • have clients that are no longer living in Australia because they are working overseas
  • have clients that are living in Australia but are working overseas
  • have clients who are no longer living in Australia because of retirement
  • have clients coming to Australia or returned to Australia from overseas
  • are interested in learning more about the tax rules relating to residence of individuals.

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Individual sessions

Section 23AG, tax residence and related issues

Author(s):  Ian STANLEY This paper covers:

  • the narrowing of s23AG
  • when do you start being a resident?
  • when do you stop being a resident?
  • interface with FITO
  • interface with CGT regime
  • importance in the context of 2009 tax year
  • the potential overlay of DTAs
  • issues arising in relation to SMSFs.
Materials from this session:

Issues for expatriates (and their advisors)

Author(s):  Ian STANLEY This presentation covers:

  • jurisdictional limits
  • a brief history of s.23AG
  • the 2009 amendments
  • transitional issues
  • the residence tests
  • changing residence - specific considerations
  • changing residence and superannuation.
Materials from this session: