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Recent Developments in the Tax Residence of Individuals, Companies and Trusts

Published on 18 Apr 2019 | Took place at Leonda By The Yarra, Hawthorn, VIC

This event covered the following:

  • the legislative provisions
  • the cases interpreting those provisions over time, bearing in mind globalisation and the changes in work / travel patterns in more recent times
  • the proposed changes to the legislation for residency of individuals
  • the change in interpretation of the legislation for residency of companies following Bywater
  • the flow-on consequences for the residence of trusts.

Individual sessions

Recent developments in the tax residence of individuals, companies and trusts

Author(s):  Robert GORDON

This paper covers:

  • individuals
  • Full Court Decision in Harding 
  • migration to Australia
  • ceasing Australian tax residence 
  • dual residence 
  • OECD commentary
  • Australian cases.

 

 

Materials from this session: