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How is source determined? presentation

Published on 29 Sep 11 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • why is the determination of "source" important?
  • what is the meaning of Australia and what is its impact on the determination of "source"?
  • what is the meaning of the "source" of income?
    • common law "source" rules
    • statutory "source" rules
    • double tax agreements ("DTAs")
  • what complexities can arise when determining "source"?
  • current issues relating to the "source" of income.

Author profile:

Kai-Chen CHANG
Current at 07 December 2011 Click here to expand/collapse more articles by Kai-Chen CHANG.
 

 

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

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