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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:

Tony UNDERHILL

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This was presented at 44th Western Australian State Convention .

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