International tax & business Residency Trusts

The residence of companies and trusts revisited

Source: New South Wales

Published Date: 17 Oct 2012


This presentation covers:

  • Review of recent cases focused on the key concepts 
  • “Business carried on in Australia”  
  • Crown Insurance Services & Gebo Investments (Labuan)
  • Central management and control test (Milne v R & Garron  v R).

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Individual Session

The residence of companies and trusts revisited

Author(s): Dr Michael Dirkis CTA


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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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International tax & business Residency Trusts 2012

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