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How is source determined? presentation

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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Author Photo - Cory HILLIER
Cory HILLIER
Current at 15 June 2011 Click here to expand/collapse more articles by Cory HILLIER.
 

 

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