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The residence of companies and trusts revisited paper

Published on 17 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • Review of recent cases focused on the key concepts
  • “Business carried on in Australia”  
  • Crown Insurance Services & Gebo Investments (Labuan)
  • Central management and control test (Milne v R & Garron  v R).

Author profile:

Dr Michael DIRKIS
Current at 14 September 2011 Click here to expand/collapse more articles by Dr Michael DIRKIS.
 

 

This was presented at International Masterclass 2012 .

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Individual sessions

Practical implications arising from changes to the Australian transfer pricing legislation

Author(s):  Paul BALKUS

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Exchange of and access to information

Author(s):  Michael O'NEILL,  David ALLEN

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