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Tax residency and double tax agreement paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 03 Jul 13 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

For Australian employers looking for opportunities overseas a key consideration in reviewing their project costing is the tax residency of their workforce. Similarly, for an Australian taxpayer looking at opportunities overseas, whether it’s a working trip around Europe or an assignment in Asia, the question of their residency for taxation purposes can have a significant impact. Also, there is an increasing number of foreign workers coming to Australia, both permanently and temporarily, and there are often questions about their residency for taxation purposes.

This paper reviews the legislation and consider current rulings, practices and tax planning in the following areas:

  • categories of residency
  • becoming an Australian resident
  • changing from a temporary to a permanent Australian resident
  • ceasing to be an Australian resident
  • double tax treaties
  • the effect on self-managed superannuation funds, family trusts and other entities.

Author profiles

Katya KROTOVA
Katya is a Senior Tax Consultant at Grant Thornton.
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Anthony (Tony) Underhill
Photo of author, Tony UNDERHILL Tony is a Tax Principal at Grant Thornton and has more than 30 years experience in taxation. His background includes time in commercial practice and academia in Australia and the UK. Tony’s core expertise is in expatriate and inpatriate taxation, ATO audits and dispute resolution, international tax planning and structuring, and the use of trusts in tax and estate planning. He is a former academic lecturer on taxation, accountancy, finance and management topics. Tony is a current member of The Tax Institute State Convention Organising Committee and has sat on the Education Committee. - Current at 02 June 2014
Click here to expand/collapse more articles by Tony UNDERHILL.

 

This was presented at International Day .

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Individual sessions

Key international tax considerations for investing into and out of Australia

Author(s):  Kenneth WEE,  Zubin SADRI

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Tax residency and double tax agreement

Author(s):  Tony UNDERHILL,  Katya KROTOVA

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Tax treaties - What are they and what do they do?

Author(s):  Mathew CHAMBERLAIN

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Cross border transactions and tax controversy

Author(s):  Rob BENTLEY,  Michael BONA

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Responding to Australia's transfer pricing reforms

Author(s):  Janelle Sadri

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An update on Government (in)activity

Author(s):  Narelle MCBRIDE,  Nick HEGGART,  Tristan Boyd

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