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Section 23AG, tax residence and related issues paper

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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 10 Feb 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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.

Author profile

Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. - Current at 12 July 2013
Click here to expand/collapse more articles by Ian STANLEY.

 

This was presented at Issues for Expatriates (and their advisors) Are You Still a Resident? Welcome to the Complications .

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Section 23AG, tax residence and related issues

Author(s):  Ian STANLEY

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Issues for expatriates (and their advisors)

Author(s):  Ian STANLEY

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