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Residence – Central management & control presentation

Published on 07 Feb 18 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the impact of the Hua Wang Bank and Bywater decisions
  • Draft TR 2017/D2 and any differences from TR 2004/15
  • practical compliance guidelines – a discussion of the examples and what they may mean
  • a practical focus on what the new approach may mean for groups operating in multiple jurisdictions and foreign investment vehicles with Australian based managers.

Author profiles

Stuart Dall
Stuart Dall, ATI, is a Partner in the Tax Consulting team at Pitcher Partners, and has over 20 years of experience advising clients on Australian business taxation issues. Stuart’s clients include private and publicly listed organisations across a wide range of industry sectors, including financial services, property and infrastructure. Stuart has advised on a wide range of M&A transactions, group restructures and initial public offerings, where he has led the delivery of tax services in supporting clients with transaction structuring, funding, due diligence and implementation support. - Current at 31 October 2019
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Prof Bob Deutsch
Bob is Senior Tax Counsel at The Tax Institute. Bob was until very recently the Deputy President of the Administrative Appeals Tribunal (AAT), and for over 20 years was a Professor in Taxation Law with the University of New South Wales. Bob specialises in taxation matters, with a special emphasis on international tax. His time with the AAT required extensive involvement in corporate law, social security and immigration matters. He also has experience as a solicitor with a major national law firm, as an independent barrister and as a director with a major accounting firm. He has written widely in his fields of specialisation as well as in the area of financial statements, and is an ongoing contributor to the highly successful Thomson Reuters Australian Tax Handbook. - Current at 04 March 2020
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Richard EVANS

 

This was presented at 2018 Financial Services Taxation Conference .

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Individual sessions

M&A in financial services

Author(s):  Paul ABBEY,  Jeanelle MENEZES

Materials from this session:


Residence – Central management & control

Author(s):  Stuart Dall,  Bob Deutsch,  Richard EVANS

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The ATO’s approach to significant financial services tax issues

Author(s):  Jeremy HIRSCHHORN

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Macro economic outlook and implications for taxation

Author(s):  Shane Oliver

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Australia’s hybrid mismatch rules: Application and interactions

Author(s):  Manu SRISKANTHARAJAH

Materials from this session:

Tax transparency initiatives – The current state of play

Author(s):  Chris Vanderkley,  Helen Kelly

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Stapled groups

Author(s):  Andrew Hirst

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