Miscellaneous 2020

Split central management and control and dual residency

Source: Taxation In Australia Journal Article

Published Date: 1 Jul 2020


The ATO's approach to central management and control (CMAC) in TR 2018/5 and PCG 2018/9 introduces a new controversy into corporate residency by potentially treating a single board meeting as the exercise of CMAC in multiple jurisdictions. This article argues that such an approach is inconsistent with the foundation of CMAC first set out in De Beers case, and followed in previous dual CMAC decisions such as the Union Corporation case, that a company resides where CMAC actually abides and the real business of the company is carried on.

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Miscellaneous 2020

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