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When is a company incorporated outside Australia a resident of Australia? presentation

Published on 18 Mar 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • tax residence rules for companies: s 6(1) definition of “resident” and the relevance of central management and control
  • the case law on central management and control
  • Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392
  • the future of corporate residence principles.

Author profile

Chloe Burnett ATI
Chloe Burnett is a Barrister at the New South Wales Bar, specialising in tax controversy. She has appeared in a number of high profile tax cases including Chevron, the Part IVA cases News Australia Holdings, British American Tobacco and Citigroup and the buy-back cases Consolidated Media and Cable & Wireless. She is currently advising in relation to a number of BEPS audits. Chloe has been an Adjunct Lecturer at the Sydney University Law School since 2006. - Current at 04 November 2016
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This was presented at 30th National Convention .

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