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Determining residency paper
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
This was presented at International Tax Day .
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Your offshore client is moving to Australia – Now what?
Author(s): Hayden BENTLEYMaterials from this session:
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Individuals
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Trusts
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Your client is expanding overseas – Now what?
Author(s): Philip KEIRMaterials from this session:
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Determining residency
Author(s): Harry LAKISMaterials from this session:
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Companies – Tax issues for companies expanding offshore
Author(s): Fletch HEINEMANN, Sarah LancasterMaterials from this session:
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