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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
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 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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