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Is it Australia's? Residency and source analysed paper

Published on 01 Jan 05 by Australian Tax Research Foundation

The primary objective of this report is to examine and assess the adequacy of residency and source (the so-called “rules of attachment”) used in determining sufficient connection under the Australian income tax  law. This examination is undertaken against the tax policy objectives of equity, efficiency, simplicity and the prevention of tax avoidance. A second objective, having evaluated and defined the adequacy of these rules, is to examine the avenues for reform that more closely satisfy the objectives noted. Dr. Dirkis concludes that the law of residency and the determination of source under Australia’s income tax law is inadequate and in need of urgent reform.

Author profile:

Author Photo - Michael Dirkis CTA
Prof Michael Dirkis CTA
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 Click here to expand/collapse more articles by Dr Michael DIRKIS.
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