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An Introduction to Australia’s International Taxation System

Published on 17 Aug 2010 | Took place at Hilton, Sydney, NSW

This event heard from a wide range of international tax experts who provided a comprehensive introduction to the current international tax regime operating in Australia, including:

  • how Australian residents are taxed; who is considered a resident?
  • how Australian sourced income is taxed; how is source determined?
  • what are the exceptions and extensions to the foregoing rules?
  • what anti-profit shifting measures operate?
  • what is the impact of Australia’s Double Tax Agreements?
  • how do international withholding taxes work?
  • how are Australian expatriates taxed?
  • how are foreign expatriates working in Australia taxed?

Get a 20% discount when you buy all the items from this event.

Individual sessions

Who is a resident of Australia?

Author(s):  Alex EVANS This paper covers:

  • corporations/companies
  • trusts and partnerships
  • individuals
  • non-residents and attribution
  • general comments about residence in the future.
Materials from this session:

How is source determined?

Author(s):  Cory HILLIER This paper covers:

  • why is determination of the source of income important?
  • when does the determination of source become critical?
  • what is the meaning of 'source' of income?
Materials from this session:

Anti profit shifting measures

Author(s):  John ROSS This paper covers:

  • debt/equity rules
  • thin capitalisation
  • transfer pricing - Division 13 ITAA 1936.
Materials from this session:

International withholding taxes

Author(s):  Peter B STINSON This paper covers:

  • liability for witholding tax
  • witholding tax rates
  • foreign resident withholding regime for certain payments
  • managed funds distributions - withholding regime
  • collection of withholding tax
  • payment of withholding tax.
Materials from this session:

Current issues in expatriate taxation

Author(s):  Stephen COAKLEY This presentation covers:

  • tax residency
  • types of residents
  • foreign residents
  • interpretation of double tax agreements
  • temporary residents.
Materials from this session: