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.
Kau-Chen is a Senior Associate at Mallesons Stephen
Jaques based in the Melbourne office.
Kai-Chen specialises in income tax with an emphasis on the
taxation of trusts, cross-border investment and other corporate
issues and transactions. She has had significant experience in
advising clients in the funds management industry on the
establishment, operation and restructure of funds and on
reviewing and drafting the associated documentation.
- Current at
26 August 2011