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An Introduction to Australia's Taxation System

Published on 29 Sep 2011 | Took place at The Oakes on Collins, Melbourne , VIC

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.

Please note the following:

Dave Earl's presentation was authored by Matt Budge and can be downloaded from An Introduction to Australia's Internatinal Taxation System delivered on the 18th of August in Sydney.

Neil Lamb's presentation was authored by Robert Deutsch and can also be downloaded from An Introduction to Australia's Internatinal Taxation System delivered on the 18th of August in Sydney.

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

Individual sessions

How is source determined?

Author(s):  Cory HILLIER,  Kai-Chen CHANG

This paper covers:

  • why is the determination of the source of income important?
  • when does the determination of source become critical?
  • what is the meaning of "source" of income?
  • what is the meaning of Australia and what is its impact on the determination of “source”?
  • what is the “source” of business income and trading income?

Please note this paper was originally presented by Cory Hillier at An Introduction to Australia's International Taxation Sytem in Sydney on the 18th August and has been updated by Kai-Chen Chang.

Materials from this session:

Who is a resident of Australia?

Author(s):  Jerome TSE,  Sylvester Urban

This paper covers:

  • the two pillars of international tax: Residence and source
  • individuals
  • companies
  • superannuation funds
  • trusts
  • partnerships.
Materials from this session:

Profit shifting

Author(s):  Philip BENDER

This presentation covers:

  • profit shifting problem
  • introduction to thin cap
  • transfer pricing
  • interaction of thin cap & transfer pricing.
Materials from this session:

International withholding taxes

Author(s):  Peter B STINSON,  Paul KORGANOW

This presentation covers:

  • liability for withholding tax - Dividends, interest and royalties
  • consequences of failure to withhold
  • miscellaneous issues
  • collection of withholding tax - Dividends, interest and royalties.
Materials from this session: