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How is source determined? paper

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Published on 17 Aug 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is determination of the source of income important?
  • when does the determination of source become critical?
  • what is the meaning of 'source' of income?

Author profile

Cory Hillier
Photo of author, Cory HILLIER Cory is a Senior Associate in the Taxation Group at King & Wood Mallesons. He specialises in tax with a focus on corporate tax. His practice concentrates on providing tax advice to a variety of financial institutions, as well as to large domestic and multinational corporations. He has extensive experience in funds management, structured and financial products, banking and finance, and mergers and acquisitions transactions. Cory was recently named as an associate to watch in the 2012 Chambers: Asia Pacific client guide. - Current at 18 February 2013
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This was presented at An Introduction to Australia’s International Taxation System .

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How is source determined?

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