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Residence of individuals presentation

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Published on 16 May 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The question of residency has always been problematic and the changes to s 23AG have increased its importance. A string of recent cases demonstrate the importance, and lack of clarity, in this area.

This paper covers:

  • residency rules – dangerous misunderstandings
  • recent cases
  • substantiation of non-residence status
  • flow-on consequences for employers
  • taxation of benefits – where are they now taxable?

Author profile

Sanjay Wavde CTA
Sanjay is a Partner in Ashurst's tax practice. He advises on income tax matters, with a particular focus on corporate tax, mergers and acquisitions and infrastructure transactions. Sanjay has significant international experience. He has a Master of Law in Taxation from New York University School of Law, is also admitted as an attorney in New York, and has practised taxation law in both Australia and the United States. Sanjay regularly advises on cross-border corporate taxation issues across a broad range of industries, including utilities, media, property and financial services. Sanjay provides practical and strategic advice on a wide range of complex tax issues. His expertise includes advising on tax disputes, tax due diligence and structuring and advising on tax related transaction documentation issues. - Current at 08 October 2019
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This was presented at NSW 6th Annual Tax Forum .

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