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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 FTI-Life
Mr Gzell was admitted to the Queensland Bar in 1965 and was appointed Queen's Counsel in 1977. He sat on the Equity Division of the Supreme Court of New South Wales from 2002 until his retirement in 2013. Apart from his other duties, he was the Revenue List Judge. He was admitted as a Barrister in every state and territory of 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, Mr Gzell specialised in revenue law with particular emphasis on international taxation. He was President of The Tax Institute from 1985-1986 and President of the Commercial Law Association of Australia from 1994-1996. He was Chairman of the Society of Trust and Estate Practitioners Australia and of its New South Wales branch from 2007-2013. He was a Council Member of the Society World Wide from 2011-2013. In 2012 Mr Gzell was appointed President of The International Academy of Estate and Trust Law. He has had numerous articles published and is in constant demand as a speaker. Current at 16 February 2015 Click here to expand/collapse more articles by The Hon. Justice Ian GZELL.
 

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:

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