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

Published on 03 Aug 12 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

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 CTA
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 currently a member of The Tax Institute’s WA Education Committee. Current at 21 January 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.
Individual sessions

The ATO and international tax

Author(s):  Kevin Carey

Materials from this session:


Further details about this event:

 

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