Published on 11 Aug 11
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
the statutory definition in section 6(1) of ITAA 1936:
ordinary meaning of the word "resides"
the three statutory tests
the operation of double tax agreements
residence of trusts and partnerships
residence of self managed super funds
residence and Medicare.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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