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Residence of Companies not Incorporated in Australia

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.

Author profiles:

Amit KASHYAP


 
Leonid Shaflender ATI
Leonid is a Partner with Ernst & Young. Current at 01 October 2008 Click here to expand/collapse more articles by Leonid SHAFLENDER.
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