Published on 01 Oct 04
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Draft Taxation Ruling TR 2004/D7 (Income tax: residence of companies not incorporated in Australia - carrying on a business in Australia and central management and control) issued by the ATO, on 23 June 2004 provides guidelines for determining whether a company, not incorporated in Australia, is a resident of Australia.
Current at 19 November 2004
Current at 15 June 2009
Click here to expand/collapse more articles by Leonid SHAFLENDER.