Published on 10 Feb 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- jurisdictional limits
- a brief history of s.23AG
- the 2009 amendments
- transitional issues
- the residence tests
- changing residence - specific considerations
- changing residence and superannuation.
Ian Stanley FTIA holds Bachelor degrees in Economics and Law from the ANU and a Masters of Laws from the
University of Sydney. Ian practises as a Barrister in Sydney specialising in income tax and related revenue
matters. He has published several papers on the debt equity regime and lectures in the Masters programme at
the University of Sydney on the Taxation of Financial Arrangements
Current at 18 September 2008 Current at 18 November 2008
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