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.
Current at 07 December 2011
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