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International 101

Published on 03 Aug 2012 | Took place at City West Receptions, West Perth , WA

    With more international companies wanting to do business in Australia and the demand for skilled workers being sourced from overseas, understanding international tax issues and tax planning opportunities is more important than ever before.
    This event outlines the complex tax regime operating in Australia, including:
  • how Australian residents are taxed
  • how Australian sourced income is taxed
  • what are the tax planning opportunities
  • how are Australian expatriates taxed
  • how are foreign expatriates working in Australia taxed
  • recent changes to LAFHA
  • trips and traps to be aware of.

Individual sessions

The ATO and international tax

Author(s):  Kevin Carey

This presentation covers the ATO's view and how they approach in regards:

  • offshore disclosure
  • portal information
  • information shared with overseas agencies
  • current ATO international compliance focus.
Materials from this session:

What does it mean to be a resident? Why is source so important? Non resident beneficiaries

Author(s):  Colleen Handy,  James Tng

This paper covers:

  • What does it mean to be a resident?:
    • The distinction between a resident of Australia and a non-resident
    • Residence test for companies, individuals, trusts and partnerships
    • Temporary residence tax concessions
    • Practical issues.
  • Why is source so important?:
    • Basic principles regarding source of income
    • Roll of double taxation agreements
    • Overseas workers and LAFHA changes
    • Practical structuring issues
    • GST/FBT.
  • Non resident beneficiaries:
    • Trusts
    • Shareholders
    • Withholding regime entities
    • Non-resident withholding tax.
Materials from this session: