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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
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue matters. He has published several papers on the debt equity regime and lectures in the Masters programme at the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008
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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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