Miscellaneous 2005

Is it Australia's? Residency and source analysed

Source: Australian Tax Research Foundation

Published Date: 1 Jan 2005


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.

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Miscellaneous 2005

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