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 CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. Current at 12 July 2013
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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