Published on 19 Jun 13
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- tax residency – when does an individual break Australian tax residency (focusing on permanent residents/Australian citizens)
- taxation implications on employment income for non-residents and residents
- taxation implications on investment income
- capital gains tax considerations
- interaction of double taxation treaties
- considerations on superannuation (Certificate of coverage).
Michael's background is in taxation and international human resources. Prior to establishing International Mobility, Michael was most recently a Director in PricewaterhouseCoopers (PwC) specialising in this area. He spent the last five years as an expatriate in London working for PwC and has a first hand understanding of many of issues faced whilst on international assignment. Michael has over 13 years of experience and specialises in advising organisations on their international assignments including taxation and social security planning and consulting, structuring of remuneration and benefits, international assignment policy design and implementation, and superannuation planning to and from Australia. He has also appeared before the Senate Select Committee on the impact of superannuation/pension arrangements on the expatriate workforce and has written a number of submissions to the Australian Taxation Office. Michael is a consultant to PFA Chartered Accountants.
Current at 30 July 2004