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Residence and Permanent Establishments

Published on 08 Aug 97 by THE TAX INSTITUTE

Topics covered include: Use of the concept of income attributable to a permanent establishment (PE) to determine income; How to determine the existence of PE in the technological age; Does the capital gains tax apply to non-residents owning propery or other assets in Australia.

Author profile

Hon Ian Vitaly Gzell AM QC QC FTI-Life
The Hon. Justice Ian Gzell FTIA (Life) was admitted to the Queensland Bar in 1965 and was appointed Queen’s Counsel in Queensland in 1977. He was appointed to the Equity Division of the Supreme Court of New South Wales in 2002 where, apart from his other duties, he is the Revenue List Judge. He was admitted as a Barrister in every state and territory in Australia and in New Zealand and Papua New Guinea, with admissions for multiple single causes in Singapore, Fiji and the Solomon Islands. At the Bar, Ian specialised in revenue law with particular emphasis on international taxation. He was President of The Taxation Institute from 1985-1986, President of the Commercial Law Association of Australia from 1994-1996 and has been Vice President, Western Pacific, of The International Academy of Estate and Trust Law since 2005 and Chairman of the Society of Trust and Estate Practitioners, Australia, Sydney Branch since 2007. He has had numerous articles published and is in constant demand as a speaker. - Current at 17 October 2017
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This was presented at 5th National Tax Retreat .

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Individual sessions

Source of Income

Author(s):  Tom MAGNEY

Materials from this session:

Residence and Permanent Establishments

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Incurrence - Where and When

Author(s):  Tony PAGONE QC

Materials from this session:

Further details about this event:

 

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