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How is source determined? paper

Published on 29 Sep 11 by VICTORIAN 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?

Please note this paper was originally presented by Cory Hillier at An Introduction to Australia's International Taxation Sytem in Sydney on the 18th August and has been updated by Kai-Chen Chang.

Author profiles:

Kai-Chen CHANG
Current at 07 December 2011 Click here to expand/collapse more articles by Kai-Chen CHANG.
 
Author Photo - Cory HILLIER
Cory HILLIER
Current at 15 June 2011 Click here to expand/collapse more articles by Cory HILLIER.

 

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

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