Published on 22 Jul 09
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- who is a non-resident?
- what are the relevant tests for companies, individuals, trusts & partnerships?
- is there anyone not covered by the above?
Sanjay is a Senior Associate in the Tax Group at Ashurst Australia. He advises a range of corporate and government clients on the income tax implications of a range of complex transactions. Sanjay has had extensive experience advising on various aspects of Australian international taxation, including advising on Australian tax residence issues and tax issues for Australian expatriates. Sanjay has practised taxation law in both Australia and the US, and has a Master of Laws in Taxation from New York University.
- Current at
18 February 2013