shopping_cart

Your shopping cart is empty

How is source determined? 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 18 Aug 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is the determination of the source of income important?
  • when does the determination of source become critical?
  • what is the meaning of "source" of income?
  • what is the meaning of Australia and what is its impact on the determination of “source”?
  • what is the “source” of business income and trading 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
Click here to expand/collapse more articles by Cory HILLIER.

 

This was presented at An Introduction to Australia's International Tax System .

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

Individual sessions

Who is a resident of Australia?

Author(s):  Clint Harding

Materials from this session:

How is source determined?

Author(s):  Cory HILLIER

Materials from this session:

Extensions, inclusions & attributions

Author(s):  Matt BUDGE,  Wendy Hartanti

Materials from this session:

Anti profit shifting measures

Author(s):  John ROSS

Materials from this session:

Double tax agreements

Author(s):  Bob Deutsch

Materials from this session:

International withholding taxes

Author(s):  Peter B STINSON

Materials from this session:

Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

Materials from this session:

Further details about this event:

 

Copyright Statement