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What does it mean to be a resident? Why is source so important? Non resident beneficiaries 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 03 Aug 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • What does it mean to be a resident?
    • The distinction between a resident of Australia and a non-resident
    • Residence test for companies, individuals, trusts and partnerships
    • Temporary residence tax concessions
    • Practical issues
  • Why is source so important?
    • Basic principles regarding source of income
    • Roll of double taxation agreements
    • Overseas workers and LAFHA changes
    • Practical structuring issues
    • GST/FBT
  • Non resident beneficiaries
    • Trusts
    • Shareholders
    • Withholding regime entities
    • Non-resident withholding tax

Author profiles

James Tng
James is a Fellow of the Taxation Institute and Institute of Chartered Accountants. He is one of the tax partners at UHY Haines Norton and is responsible for their specialist tax services and international tax division. James has more than 15 years experience in tax and business advice to small to medium businesses, overseas and Australian businesses and government agencies.
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Colleen Handy CTA
Colleen is a Tax Manager at UHY Haines Norton. She has extensive experience in providing corporate and international tax advice to a number of businesses with Australian and overseas interests. She is currently a member of The Tax Institute’s WA Education Committee. - Current at 21 January 2013
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Individual sessions

The ATO and international tax

Author(s):  Kevin Carey

Materials from this session:

What does it mean to be a resident? Why is source so important? Non resident beneficiaries

Author(s):  Colleen Handy,  James Tng

Materials from this session:

Further details about this event:

 

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