Published on 06 Jun 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The question of residency has always been problematic and the changes to s 23AG have increased its importance. A string of recent cases demonstrate the importance, and lack of clarity, in this area.
Thsi paper covers:
- residency rules – dangerous misunderstandings
- recent cases
- substantiation of non-residence status
- flow-on consequences for employers
- taxation of benefits – where are they now taxable?
Current at 30 September 2009
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