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Who is a resident of Australia? paper

Published on 18 Aug 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • basic principles of international taxation - Residence & source
  • significance of residence
  • meaning of "Australia"
  • individuals
  • double tax agreements and dual resident of individuals
  • consequences of ceasing to be Australian resident
  • companies
  • superannuation funds.

Author profile:

Clinton Harding CTA
Clint is a partner at Australian commercial law firm Arnold Bloch Leibler. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. His clients have included both public and private organisations, particularly in the corporate and banking sectors, high net worth individuals, and some of Australia's largest family groups. Clint is the author of numerous tax articles, a regular presenter, and is currently a working member of The Tax Institute's Large Business and International Committee. Current at 01 January 2016 Click here to expand/collapse more articles by Clint Harding.
 

This was presented at An Introduction to Australia's International Tax System.

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Individual sessions

How is source determined?

Author(s):  Cory HILLIER

Materials from this session:





Current issues in expatriate taxation

Author(s):  Stephen COAKLEY

Materials from this session:

Further details about this event:

 

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