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How is source determined? presentation

Member Price: Free
Non Member Price: $15.00

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Published on 29 Sep 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • why is the determination of "source" important?
  • what is the meaning of Australia and what is its impact on the determination of "source"?
  • what is the meaning of the "source" of income?
    • common law "source" rules
    • statutory "source" rules
    • double tax agreements ("DTAs")
  • what complexities can arise when determining "source"?
  • current issues relating to the "source" of income.

Author profile

Kai-Chen Chang
Kau-Chen is a Senior Associate at Mallesons Stephen Jaques based in the Melbourne office. Kai-Chen specialises in income tax with an emphasis on the taxation of trusts, cross-border investment and other corporate issues and transactions. She has had significant experience in advising clients in the funds management industry on the establishment, operation and restructure of funds and on reviewing and drafting the associated documentation. - Current at 26 August 2011

 

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

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

Individual sessions

How is source determined?

Author(s):  Cory HILLIER,  Kai-Chen CHANG

Materials from this session:

Who is a resident of Australia?

Author(s):  Jerome TSE,  Sylvester Urban

Materials from this session:

Profit shifting

Author(s):  Philip Bender

Materials from this session:

International withholding taxes

Author(s):  Peter B STINSON,  Paul KORGANOW

Materials from this session:

Further details about this event:

 

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