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How is source determined? paper

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Published on 15 Aug 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic principles regarding the source of income
  • statutory source rules
  • the role of double tax agreements
  • issues with respect to the 'source' of statutory income.

Author profile

John Balazs CTA
John Balazs is a partner in boutique Sydney firm BLW LLP. He was a tax partner at Baker & McKenzie, Sydney for 10 years from 1998, and the senior tax partner for most of that time. John has established himself as a leading practitioner in income tax, with a particular emphasis on international tax. A graduate of the University of Sydney, John has a Master of Laws (First Class Honours). Prior to joining Baker & McKenzie, John was a partner of Ernst & Whinney and then Ernst & Young before joining Price Waterhouse Europe as a partner. Whilst with Price Waterhouse, John led the tax practice in Hungary in the period immediately following the end of communism - Current at 19 September 2018
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This was presented at An Introduction to Australia's International Taxation System .

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

Individual sessions

The taxation of Australian expatriates

Author(s):  Stephen COAKLEY

Materials from this session:

Withholding tax and the consequences of failure to withhold

Author(s):  Peter B STINSON

Materials from this session:

Australia's double tax agreements

Author(s):  Robert DEUTSCH

Materials from this session:

Extensions, inclusions and attributions

Author(s):  James EATON

Materials from this session:

How is source determined?

Author(s):  John BALAZS

Materials from this session:

Who is a resident of Australia?

Author(s):  Paul O'DONNELL

Materials from this session:

Further details about this event:

 

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