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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. With over 16 years of experience in corporate international taxation, M&A, cross-border-related party arrangements and tax policy considerations. Jayde spent two years in New York advising US multinational companies and has also worked with the Board of Taxation on various policy considerations. - Current at 19 November 2025
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