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Establishing residence for global villagers presentation

Published on 18 Sep 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The residence of individuals, and in particular severance of and/or adoption of a tax residence, has become a real issue over the last 3 years with a significant focus being directed towards it.

This presentation covers:

  • what are the key issues
  • has the ATO position moved?
  • what have the recent cases said?
  • are there any apparent critical features that will change status?
  • what messages need to be reaching board level?

Author profile:

Ian Stanley CTA
Ian Stanley is a barrister whose practice at the Sydney Bar focuses on revenue law. Ian holds bachelor degrees in Economics and Law from the Australian National University and a Masters of Law from the University of Sydney. Ian has advised extensively on matters concerning residence. Current at 12 July 2013 Click here to expand/collapse more articles by Ian STANLEY.
 

This was presented at International Masterclass.

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Legislative changes to the transfer pricing rules - The practical implications

Author(s):  Tony Gorgas

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