Residency 2011

Residency The new frontier

Source: Western Australia

Published Date: 11 Aug 2011


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This paper covers:

  • source and residency for tax purposes
  • the concept of residency
  • ordinary residence test
  • domicile in Australia test
  • physical presence in Australia test
  • members of Commonwealth superannuation schemes test
  • the operation of double tax agreements
  • the concept of temporary resident
  • trusts and partnerships
  • residence of trusts
  • residence of self managed superannuation funds ("SMSF").

Individual Session

Residency - The new frontier

Author(s): Tony Underhill
Materials from this session:


  • Published By: Tony Underhill
  • Published On:11 Aug 2011
  • Took place at:Quay West Resort, Bunker Bay

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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.

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Residency 2011

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