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Residency – The new frontier paper

Published on 11 Aug 11 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • source and residency for tax purposes
  • the concept of residency
  • ordinary residence test
  • domicile in Australia test
  • physical presence in Australia test
  • members of Commonwealth superannuation schemes test
  • the operation of double tax agreements
  • the concept of temporary resident
  • trusts and partnerships
  • residence of trusts
  • residence of self managed superannuation funds ("SMSF").

Author profile:

Anthony Underhill CTA
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 Click here to expand/collapse more articles by Tony UNDERHILL.
 

This was presented at 44th Western Australian State Convention.

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