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?