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.
Current at 07 December 2011
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