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What does it mean to be a resident? Why is source so important? Non resident beneficiaries paper


This paper covers:

  • What does it mean to be a resident?:
    • The distinction between a resident of Australia and a non-resident
    • Residence test for companies, individuals, trusts and partnerships
    • Temporary residence tax concessions
    • Practical issues.
  • Why is source so important?:
    • Basic principles regarding source of income
    • Roll of double taxation agreements
    • Overseas workers and LAFHA changes
    • Practical structuring issues
    • GST/FBT.
  • Non resident beneficiaries:
    • Trusts
    • Shareholders
    • Withholding regime entities
    • Non-resident withholding tax.

Author profiles:

Colleen Handy
Colleen is a Tax Manager at UHY Haines Norton. She has extensive experience in providing corporate and international tax advice to a number of businesses with Australian and overseas interests. She is a member of The Tax Institute and the Institute’s WA Education Committee. Current at 14 February 2013 Click here to expand/collapse more articles by Colleen Handy.
James Tng
James is a Fellow of the Taxation Institute and Institute of Chartered Accountants. He is one of the tax partners at UHY Haines Norton and is responsible for their specialist tax services and international tax division. James has more than 15 years experience in tax and business advice to small to medium businesses, overseas and Australian businesses and government agencies. Current at 24 August 2012 Click here to expand/collapse more articles by James Tng.


Individual sessions

The ATO and international tax

Author(s):  Kevin Carey

Materials from this session:

Further details about this event:


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