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Establishing residence in the global village paper


This paper covers:

  • the key issues
  • what recent cases tell us about the ATO’s position
  • current issues in changing or establishing residency
  • current tax issues for global villagers.

Author profiles

Katya is a Senior Tax Consultant at Grant Thornton.
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Anthony (Tony) Underhill
Photo of author, Tony UNDERHILL Tony is a Tax Principal at Grant Thornton and has more than 30 years experience in taxation. His background includes time in commercial practice and academia in Australia and the UK. Tony’s core expertise is in expatriate and inpatriate taxation, ATO audits and dispute resolution, international tax planning and structuring, and the use of trusts in tax and estate planning. He is a former academic lecturer on taxation, accountancy, finance and management topics. Tony is a current member of The Tax Institute State Convention Organising Committee and has sat on the Education Committee. - Current at 02 June 2014
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Mary Italiano
Mary is a Senior Consultant in PwC’s People Business in Perth specialising in Global Mobility. Throughout Mary's career she has gained extensive experience providing global mobility tax services to large international corporations and their cross-border employees. Mary has assisted with the management and coordination of global tax compliance and consulting services to clients with large expatriate programs Mary holds a Bachelor of Commerce (Accounting) from Curtin University of Technology, Perth and is a member of the Institute of Chartered Accountants Australia and New Zealand. - Current at 03 October 2018
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This was presented at 29th National Convention .

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Individual sessions

Independent review and dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

Materials from this session:

Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:


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