Published on 18 Sep 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The residence of individuals, and in particular severance of and/or adoption of a tax residence, has become a real issue over the last 3 years with a significant focus being directed towards it.
This paper covers:
- what are the key issues
- has the ATO position moved?
- what have the recent cases said?
- are there any apparent critical features that will change status?
- what messages need to be reaching board level?
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the
University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue
matters. He has published several papers on the debt equity regime and lectures in the Masters programme at
the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008 Current at 18 November 2008
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