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Taxing beyond Australia’s horizon: the section 23AG changes


The purpose of this paper is to explore the impact of the amendments to s 23AG on employers and on Australian resident taxpayers working overseas and to explore some of the strategies that could be adopted in dealing with the impact of these amendments.

Author profiles:

Author Photo - Michael Dirkis CTA
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 Click here to expand/collapse more articles by Dr Michael DIRKIS.
Author Photo - Angie Ananda
Angie Ananda
Angie is a Tax Counsel for the Taxation Institute of Australia. Current at 01 September 2009
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