Accidents of history - Australia's residency rules for individuals
01 Jun 97 |
NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY
Issue: Vol 3, No2
This paper examines Australia's residency rules relating to individuals. It defines the current scope of these rules and examines their effectiveness in light of the "essential criteria" used to evaluate tax laws. It also briefly looks at models adopted in NZ, the USA, and France before suggesting possible avenues for reform
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Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010.
- Current at
29 October 2012