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How is source determined? paper

Published on 18 Aug 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • why is the determination of the source of income important?
  • when does the determination of source become critical?
  • what is the meaning of "source" of income?
  • what is the meaning of Australia and what is its impact on the determination of “source”?
  • what is the “source” of business income and trading income?

Author profile:

Author Photo - Cory Hillier
Cory Hillier
Cory is a Senior Associate in the Taxation Group at King & Wood Mallesons. He specialises in tax with a focus on corporate tax. His practice concentrates on providing tax advice to a variety of financial institutions, as well as to large domestic and multinational corporations. He has extensive experience in funds management, structured and financial products, banking and finance, and mergers and acquisitions transactions. Cory was recently named as an associate to watch in the 2012 Chambers: Asia Pacific client guide. Current at 18 February 2013 Click here to expand/collapse more articles by Cory HILLIER.
 

This was presented at An Introduction to Australia's International Tax System.

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How is source determined?

Author(s):  Cory HILLIER

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Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

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