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?