Residency 2011

Residency - The new frontier

Source: Western Australia

Published Date: 11 Aug 2011

 

This presentation covers:

  • the statutory definition in section 6(1) of ITAA 1936:
    • ordinary meaning of the word "resides"
    • the three statutory tests
  • the operation of double tax agreements
  • temporary residents
  • residence of trusts and partnerships
  • residence of self managed super funds
  • residence and Medicare.

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Individual Session

Residency - The new frontier

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

Details

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

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons 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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