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Determining residency paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 30 Oct 18 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • the relevance of determining residency
  • residency according to “ordinary concepts”
  • residency under the “domicile test”
  • the 183 days test
  • the superannuation test
  • residency for a company.

Author profile

Harry Lakis CTA
Harry was admitted to the Queensland Bar in 2005, after 23 years experience as a solicitor and tax partner in national law firms. At the Bar he continues to practise in revenue law, with a particular focus on transactional taxes. He has experience in all federal taxes including GST and CGT, and in duties, taxes and levies across all Australian state jurisdictions. Harry is briefed by taxpayers and revenue authorities, and has acted and advised on business structures, trusts and finance – in the context of transaction planning as well as mediation and contested disputes. - Current at 26 June 2019
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This was presented at International Tax Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Your offshore client is moving to Australia – Now what?

Author(s):  Hayden BENTLEY

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Individuals

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Trusts

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Your client is expanding overseas – Now what?

Author(s):  Philip KEIR

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Determining residency

Author(s):  Harry LAKIS

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Companies – Tax issues for companies expanding offshore

Author(s):  Fletch HEINEMANN,  Sarah Lancaster

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