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Where we were; Where we are; Where we want to be: a review of Australia's residency rules.

Published on 01 Oct 01 by "THE TAX SPECIALIST" JOURNAL ARTICLE

By Michael Dirkis, Tax Director, Taxation Institute of Australia.

This paper seeks to undertake a review of the residency rules relating to individuals, operative under the Income Tax Assessment Act 1997.

The paper seeks to define the current scope of the residency rules, examine their current effectiveness in terms of the 'essential criteria' of a good tax law and to identify the possible avenues for reform. It also aims to provide the background material required to promote discussion of whether the options for change should be adopted.

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Dr Michael DIRKIS

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