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Who is a resident of Australia? presentation
Published on 18 Aug 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- basic principles
- significance of residence
- meaning of "Australia"
- dual residence
- companies
- superannuation funds
- trusts.
Author profile
Clinton Harding CTA
Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter and former Chair of The Tax Institute’s Large Business and International Committee . In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and was the recipient of the Tax Institute’s Community Champion Award in 2023. He is the former National Chair of the Law Council of Australia’s Taxation Committee and was a member of the National Tax Liaison Group for 6 years. - Current at 16 January 2026
This was presented at An Introduction to Australia's International Tax System .
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Individual sessions
Who is a resident of Australia?
Author(s): Clint HardingMaterials from this session:
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How is source determined?
Author(s): Cory HILLIERMaterials from this session:
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Extensions, inclusions & attributions
Author(s): Matt BUDGE, Wendy HartantiMaterials from this session:
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Anti profit shifting measures
Author(s): John ROSSMaterials from this session:
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Double tax agreements
Author(s): Bob DeutschMaterials from this session:
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International withholding taxes
Author(s): Peter B STINSONMaterials from this session:
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Current issues in expatriate taxation
Author(s): Stephen COAKLEYMaterials from this session:
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