Published on 15 Aug 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
basic principles regarding the source of income
statutory source rules
the role of double tax agreements
issues with respect to the 'source' of statutory income.
John Balazs CTA
John Balazs, CTA, is a Partner at Balazs Lazanas & Welch and has over 25 years’ experience locally and in Europe in international tax matters. In addition to being a CTA of The Tax Institute, John is a member of the International Academy of Estate and Trust Lawyers, the Taxation Committee of the Law Council of Australia and the Society of Trust and Estate Practitioners. Current at 23 April 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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