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Residency – Individuals – Part 2 podcast
Published on 18 Oct 21 by NATIONAL DIVISION, THE TAX INSTITUTE
This podcast covers case scenarios presented and some practical applications.
Author profiles
Leanne Connor CTA
Leanne Connor, CTA, is a Director of WGC Business Advisors, a chartered accountancy firm specialising in taxation and strategic advice to SMEs and high net worth individuals. Leanne has over 30 years experience providing accounting, business advisory, strategic superannuation and taxation services. Leanne’s areas of expertise include tax and superannuation planning, business restructuring and understanding the fundamental issues relating to SMSFs, family trusts and private companies. Leanne is a Director and National Council member of The Tax Institute and past chair of its Victorian State Council & PD Committee. She is a regular presenter for The Tax Institute and winner of the 2020 SME Tax Adviser of the Year Award. - Current at 29 January 2026Neil Brydges CTA
Neil Brydges, CTA, is a Principal in Sladen Legal’s tax group. Neil primarily practises in direct taxes and GST, with a focus on the taxation of trusts, deceased estates, property, corporate tax, M&A and Division 7A. Neil has also advised extensively on cross-border taxation issues. Neil is an Accredited Specialist in Taxation Law and a member of the Tax & Revenue Law Committee with the Law Institute of Victoria, Chair of the Tax Committee of the Law Council of Australia, and a Chartered Tax Adviser with The Tax Institute. - Current at 21 January 2026
This was presented at The Tax Summit .
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Individual sessions
Unique COVID-19 Employment Tax issues
Author(s): Hayley Lock, Stacey BiggarMaterials from this session:
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International transactions
Author(s): Mathew CHAMBERLAIN, Madeleine Ottaviano, Adele WilliamsMaterials from this session:
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Tax write offs versus accounting write offs in an instant asset write off world
Author(s): Stuart GlasgowMaterials from this session:
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Employee versus Contractor – when is it still important?
Author(s): Matthew McKEEMaterials from this session:
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How to structure professional practices
Author(s): Corey BEATMaterials from this session:
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Justice Graham Hill Memorial Lecture 2021 - The Process of Tax Reform: The Why, The When and The What
Author(s): Julianne JAQUESMaterials from this session:
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Tax management of worker costs
Author(s): George BendallMaterials from this session:
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Residency – Individuals – Part 2
Author(s): Leanne Connor, Neil BrydgesMaterials from this session:
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Mr Spock’s Guide to Division 7A – XC ZB CA ZD RB
Author(s): Ron JORGENSENMaterials from this session:
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Risky Business – advisers acting on behalf of clients and their entities
Author(s): Loreena GillonMaterials from this session:
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Multiple party investment trust structures – Part 1: Federal taxes
Author(s): Daniel SMEDLEY, Laura SpencerMaterials from this session:
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Multiple party investment trust structures – Part 3: State Taxes
Author(s): Steven PATERSONMaterials from this session:
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How much should I pay myself for what I do?
Author(s): Paul SOKOLOWSKI, Yina TangMaterials from this session:
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SMSFs – the current state of play
Author(s): Liz WestoverMaterials from this session:
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Consolidation for smaller clients
Author(s): Michael CHARLES, Lucy GoldwaterMaterials from this session:
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Retaining and rewarding employees post pandemic
Author(s): Cameron BLACKWOOD, Toby EGGLESTONMaterials from this session:
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Pitfalls of private practice
Author(s): Alistair LittleMaterials from this session:
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40 years of Part IVA – a mid-term scorecard
Author(s): Eugene WheelahanMaterials from this session:
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Reconstruction or recharacterisation under transfer pricing – arguments for and against
Author(s): David BOND, Fiona DILLON, Dioni PereraMaterials from this session:
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Current issues in consolidation
Author(s): Ellen Thomas, Adam Vassilieff, Joseph SahyounMaterials from this session:
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BEPS Pillars 1 and 2 – the latest developments in international tax reform
Author(s): David BRADBURYMaterials from this session:
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The rise of tax governance in the world of ATO Justified Trust engagements
Author(s): Chris Vanderkley, Glenn CooperMaterials from this session:
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ATO and FIRB – are they one and the same?
Author(s): Keir CORNISH, Michael ParrisMaterials from this session:
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Arm’s length debt amount
Author(s): David BELL, Shahzeb PanhwarMaterials from this session:
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Legal Professional Privilege – The Accountant’s concession – recent cases and ATO activity
Author(s): Mia Clarebrough, Louisa AndolfattoMaterials from this session:
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The Division 328 threshold tests - more than small business gateways
Author(s): Anna WILSON, Andrew BrownMaterials from this session:
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Promoter penalties
Author(s): Arthur ATHANASIOUMaterials from this session:
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Common issues and pitfalls in tax loss preservation and loss carry back
Author(s): David W MARKSMaterials from this session:
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Tax aspects of insolvency in the current settings
Author(s): Cameron Shaw, Aaron Dominish, Matthew VinesMaterials from this session:
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CGT Rollover review
Author(s): Matt Ervin, Stacey HannamMaterials from this session:
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Multiple party investment trust structures – Part 2: Superannuation (SMSF) issues
Author(s): Philippa Briglia, Philip BRODERICKMaterials from this session:
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Contemporary cross-border issues with trusts and estates
Author(s): Sally BRUCEMaterials from this session:
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Family Trust Elections and the Family Court
Author(s): Danielle Constantine, Todd WantMaterials from this session:
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Trusts and unpaid present entitlements (UPEs)
Author(s): Paul HOCKRIDGEMaterials from this session:
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CGT implications of the surrender of life interests
Author(s): Peter BOBBINMaterials from this session:
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SMSFs – NALI and NALE in the “real world”
Author(s): John Ioannou, Andrew ButlerMaterials from this session:
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The new online world of our clients
Author(s): Adrian CARTLANDMaterials from this session:
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Cryptocurrencies and NFT tax treatment – current state of play
Author(s): Will Fennell, Joni PIROVICHMaterials from this session:
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Cases update
Author(s): Adam CraigMaterials from this session:
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Charity registration – what’s the purpose?
Author(s): Anna LongleyMaterials from this session:
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Are you dealing with a valid trust?
Author(s): Linda TapiolasMaterials from this session:
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Capital versus revenue – expansion of the basic principles
Author(s): Kathryn Bertram, Julian WanMaterials from this session:
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Building trust with the ATO
Author(s): Renae Ali, Justin BYRNE, Annemarie WilmoreMaterials from this session:
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Tax treaties – benefits conferred? benefits denied?
Author(s): David WATKINSMaterials from this session:
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Transfer Pricing – where to from here?
Author(s): Kristen DEARDS, Lorena SosaMaterials from this session:
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Current issues and considerations with corporate tax residency
Author(s): Elizabeth Cullinan, Vicky LinMaterials from this session:
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Intangibles and royalties – where are we heading?
Author(s): Chris FergusonMaterials from this session:
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Tax Policy & Advocacy update: A debate by our experts
Author(s): Scott TREATT, Andrew MILLS, Robyn Jacobson, Julie AbdallaMaterials from this session:
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Technology and taxation
Author(s): Jimmy NguyenMaterials from this session:
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Structuring contractor arrangements
Author(s): Adrian VARRASSO, Wendy Lim, Sasha WatkinsMaterials from this session:
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Tax Practitioner Board activity
Author(s): Payne Karen, Keith JAMESMaterials from this session:
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ATO focus areas for the large market over the coming year
Author(s): Rebecca SAINTMaterials from this session:
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Shifting landscape of the distinction between capital and revenue
Author(s): Angela Lee, Terry MURPHYMaterials from this session:
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Cost base issues
Author(s): Louise HickmanMaterials from this session:
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US and UK tax update session for Australian corporates
Author(s): Stuart Landsberg, Rob HinesMaterials from this session:
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Developments in M&A
Author(s): Darren McClafferty, Sylvester UrbanMaterials from this session:
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