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Review of the “source of income” rules paper

Published on 23 May 19 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • significance of the term “source” in Australian income tax law
  • the meaning of “source” in Australian income tax law
  • source of dividend income
  • source of interest income
  • source of royalty income
  • source of real property income
  • source of business income
  • statutory provisions which override source
  • treaty source rule.

Author profile

King TAN
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This was presented at NSW 12th Annual Tax Forum .

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Author(s):  Peter Leonard

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GST clauses and contracts for the sale of land

Author(s):  Andy MILIDONI

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Making sure foreign investors pay their fair share of tax in Australia and other measures

Author(s):  Minh Dao

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The ATOs use of data and advanced analytical techniques

Author(s):  Marek Rucinski

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The FIRB tax consultation process

Author(s):  Charlotte Brierley

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Tax incentives for start-ups

Author(s):  Cameron Reid,  Amanda Primmer

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