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Corporate tax residency review: Principles, interpretation and reform presentation

Published on 11 Mar 20

This presentation covers:

  • the legislation
  • 100+ years of history in a nutshell
  • the 2002 review and 2004 ruling
  • Taxation Ruling TR 2018/5
  • Board of Taxation 2019/2020 review
  • the importance of residency
  • the effect of tax treaties.

Author profiles

Kristen Deards SC
Photo of author, Kristen DEARDS Kristen has an extensive taxation practice and appears for taxpayers and the Commissioner of Taxation in income tax and GST cases in the Administrative Appeals Tribunal, the Federal Court and the High Court of Australia. She has appeared in a large range of tax cases, led and unled, from complex Part IVA and transfer pricing cases, to disputes concerning CGT, the consolidation regime, international tax, superannuation, insurance, trusts and charities. An income tax practitioner for fifteen years, Ms Deards has an extensive opinion practice advising corporate taxpayers and high wealth individuals, and she regularly advises taxpayers on the conduct of audits undertaken by the Commissioner of Taxation. - Current at 31 May 2019
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James Macky CTA
James is a Partner with KPMG, and has been advising on corporate and international tax for over 20 years. In recent years, James has worked with clients in the finance, manufacturing, entertainment and natural resources sectors to manage their tax obligations in relation to international tax matters as they relate to acquisitions, divestments, permanent establishment, withholding tax and on-going residency issues. James is a regular presenter for the Tax Institute and other industry tax bodies. - Current at 23 October 2019
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This was presented at The Tax Summit .

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