Published on 18 Aug 11
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- why is the determination of “source” important?
- when does the determination of “source” become critical?
- what is the meaning of the “source” of income?:
- common law “source” rules
- statutory “source” rules
- under Australia’s Double Tax Agreements (“DTAs”)
- what is the meaning of Australia and what is its impact on the determination of “source”?
- what complexities can arise when determining “source”?
- current issues relating to the “source” of income.
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