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


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.

Author profile

Prof Michael Dirkis CTA
Michael is Professor of Taxation Law at the University of Sydney. He has a PhD on Australian international taxation and is a noted researcher, having authored Is it Australia's? Residency and Source Analysed (2005, Australian Tax Research Foundation), as well as authoring and co-authoring over 590 publications and papers. From May 1999 until October 2009 he was, as Senior Tax Counsel for the Taxation Institute, in the forefront of the all major tax reform and taxation administration reforms. He continues his involvement as a member of the Treasury's Tax Treaties Advisory Panel and the Education Committee of the Tax Practitioners Board. He was awarded the Australasian Tax Teachers Association's Graham Hill medal in recognition of his "outstanding contribution to the teaching of taxation law and policy" on 21 January 2010. - Current at 29 October 2012
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