Published on 22 Jul 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers the following issues:
- extension of PAYG withholding from 1 July 2003
- likely taxable payments made to non-residents
- exemptions, treaty relief and seeking tax refunds
- gross-up clauses in services agreements
- dealings between non-residents
- update on royalty, dividend and interest withholding taxes.
Christopher, Barrister, Fifth Floor Selborne Chambers specialising in all aspects of taxation law. Prior to going to the Bar in 2003, Chris had 16 years’ experience in advising financial institutions and large Australian and international corporations on income and CGT issues. At the Bar, Chris has represented clients at all stages of their disputes with the Commissioner; starting with collating and preparing voluntary disclosures (and incorporating strong legal argument supporting the position adopted), then challenging their amended assessments and debt recovery proceedings brought by the Commissioner, through mediation and appeals to the AAT and Federal Court, as well as defending claims in the District Court and Supreme Court, and negotiating stays of execution of judgments and settlements.
Chris has also assisted in disputes between clients and their former advisors, in determining whether there are any bases for mitigation of losses.
- Current at
30 August 2011