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Determining residency 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 30 Oct 18 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the relevance of determining residency
  • subjective intention
  • checklists generally
  • the materiality of employment
  • a spouse and a house eats, sleeps, settled place of abode
  • passenger cards
  • residing in two places
  • acts of central management and control vs mere administration.

Author profile

Harry Lakis CTA
Harry Lakis, CTA was admitted to the Queensland Bar after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 23 February 2024
Click here to expand/collapse more articles by Harry LAKIS.

 

This was presented at International Tax Day .

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