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Tax residency and double tax agreement presentation


For Australian employers looking for opportunities overseas a key consideration in reviewing their project costing is the tax residency of their workforce. Similarly, for an Australian taxpayer looking at opportunities overseas, whether it’s a working trip around Europe or an assignment in Asia, the question of their residency for taxation purposes can have a significant impact. Also, there is an increasing number of foreign workers coming to Australia, both permanently and temporarily, and there are often questions about their residency for taxation purposes.

This presentation reviews the legislation and consider current rulings, practices and tax planning in the following areas:

  • categories of residency
  • becoming an Australian resident
  • changing from a temporary to a permanent Australian resident
  • ceasing to be an Australian resident
  • double tax treaties
  • the effect on self-managed superannuation funds, family trusts and other entities.

Author profiles

Anthony (Tony) Underhill
Photo of author, Tony UNDERHILL Tony is a Tax Principal at Grant Thornton and has more than 30 years experience in taxation. His background includes time in commercial practice and academia in Australia and the UK. Tony’s core expertise is in expatriate and inpatriate taxation, ATO audits and dispute resolution, international tax planning and structuring, and the use of trusts in tax and estate planning. He is a former academic lecturer on taxation, accountancy, finance and management topics. Tony is a current member of The Tax Institute State Convention Organising Committee and has sat on the Education Committee. - Current at 02 June 2014
Click here to expand/collapse more articles by Tony UNDERHILL.
Katya is a Senior Tax Consultant at Grant Thornton.
Click here to expand/collapse more articles by Katya KROTOVA.


This was presented at International Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Key international tax considerations for investing into and out of Australia

Author(s):  Kenneth WEE,  Zubin SADRI

Materials from this session:

Tax treaties - What are they and what do they do?

Author(s):  Mathew CHAMBERLAIN

Materials from this session:

Cross border transactions and tax controversy

Author(s):  Rob BENTLEY,  Michael BONA

Materials from this session:

Further details about this event:


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