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Corporate tax residency: State of play paper

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Published on 17 Oct 19 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • corporate residency – Basic tests 
  • incorporation test 
  • voting control test
  • management and control test
  • consequences of Australian tax residency
  • tax treaty implications.

Author profile

Denise Honey CTA
Denise Honey, CTA leads the International Tax Group at Pitcher Partners. She has many years of experience providing international tax, structuring and tax controversy advice to corporate and trust groups and their key stakeholders. Denise is an Accredited Tax Law Specialist with the Law Institute of Victoria, participates on a number of consultation forums and is a regular presenter at the Institute’s events. - Current at 06 December 2023
Click here to expand/collapse more articles by Denise HONEY.

 

This was presented at VIC 7th Annual Tax Forum .

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Individual sessions

SME cases update

Author(s):  Robyn Jacobson

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Corporate cases update

Author(s):  Claire Nicholson

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Professional firms - A history of the technical landscape

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M&A: Is it safe to go back in the water?

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SME M&A update

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Legal professional privilege

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ATO and large corporates

Author(s):  Chris Ferguson

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ATO – Current issues for private groups

Author(s):  Anna Longley

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Unintended consequences: Think twice about family law

Author(s):  Tracey Dunn,  Helen Suke

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Foreign resident capital gains withholding – 3 years on – Where are we now?

Author(s):  David Earl,  Lynn KOH,  Tim Lewis,  Jake Selleck

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Australian residents, foreign trusts and foreign funds – The new black!

Author(s):  Neil Brydges

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Division 7A – A new frontier

Author(s):  Michael PARKER

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State taxes update

Author(s):  Nicholas Clifton

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Individual tax residency

Author(s):  Julianne JAQUES

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Director’s liability

Author(s):  Tamara CARDAN,  James Donoghue

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Super death benefits and conflicts of interest – The latest battleground

Author(s):  Philip BRODERICK

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Corporate tax residency: State of play

Author(s):  Denise HONEY

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Research and development tax incentive (RDTI) update

Author(s):  Chris Vittas

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How taxpayers can discharge their burden of proof

Author(s):  Gareth Redenbach

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Estate planning: Not an exercise just for the rich and famous

Author(s):  Nathan Yii

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Transfer pricing update

Author(s):  Michael JENKINS,  Jessica Uchida

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