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Residency – Corporate paper

Published on 08 Aug 19 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • an overview of the Bywater decision and its history 
  • the ATO’s views regarding central management and control
  • risks of, and responses to, the ATO’s current views.

 

Author profile

Daniel Diaz FTI
Daniel is a barrister at the Victorian Bar practising in taxation law. He acts for taxpayers, including public companies, private companies and individuals, and the Commissioner in matters concerning income tax, GST and state taxation laws. Prior to being called to the Bar, he was a solicitor at Arnold Bloch Leibler and Allens Arthur Robinson (now Allens). - Current at 29 May 2019
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This was presented at International Tax Day .

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ATO focus

Author(s):  Anna Longley

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Author(s):  Michael JENKINS

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