shopping_cart

Your shopping cart is empty

How is source determined presentation?

Member Price: Free
Non Member Price: $15.00

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 22 Jul 09 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
Click here to expand/collapse more articles by John BALAZS.

 

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

Who is a resident of Australia?

Author(s):  Sanjay WAVDE

Materials from this session:

How is source determined?

Author(s):  John BALAZS

Materials from this session:

Extensions, inclusions and attribution

Author(s):  James EATON

Materials from this session:

Anti profit shifting measures

Author(s):  Garvin ADAIR,  Zubair BANGASH

Materials from this session:

Australia’s double tax agreements

Author(s):  Robert 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