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Alternative assets insights: A new approach to the CM&C test

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Published on 01 Sep 18 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A recent High Court decision has triggered a change in the ATO’s approach to the corporate residency test, reversing years of historical practice.

 

Author profile

Jayde Thompson
Jayde Thompson is a Managing Director with Alvarez & Marsal Tax in Melbourne. She has over 16 years ofe xperience in corporate internation altaxation, M&A, cross-border-related party arrangements and tax policy considerations. Jayde spent two years in New York advising US multinational companies and has worked with the Board of Taxation on various policy considerations. - Current at 03 July 2026
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