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Residence of individuals presentation

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 Senior Associate in the Tax Group at Ashurst Australia. He advises a range of corporate and government clients on the income tax implications of a range of complex transactions. Sanjay has had extensive experience advising on various aspects of Australian international taxation, including advising on Australian tax residence issues and tax issues for Australian expatriates. Sanjay has practised taxation law in both Australia and the US, and has a Master of Laws in Taxation from New York University. Current at 18 February 2013 Click here to expand/collapse more articles by Sanjay WAVDE.
 

This was presented at NSW 6th Annual Tax Forum.

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