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Section 23AG, tax residence and related issues paper

Published on 10 Feb 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the narrowing of s23AG
  • when do you start being a resident?
  • when do you stop being a resident?
  • interface with FITO
  • interface with CGT regime
  • importance in the context of 2009 tax year
  • the potential overlay of DTAs
  • issues arising in relation to SMSFs.

Author profile:

Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. Current at 12 July 2013 Click here to expand/collapse more articles by Ian STANLEY.
 
Individual sessions

Section 23AG, tax residence and related issues

Author(s):  Ian STANLEY

Materials from this session:

Issues for expatriates (and their advisors)

Author(s):  Ian STANLEY

Materials from this session:

Further details about this event:

 

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