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 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