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  FCA 1392
- the future of corporate residence principles.
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