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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.
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 James Tng.

 

Individual sessions

The ATO and international tax

Author(s):  Kevin Carey

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