Finance Investment

How is source determined?

Source: Victoria

Published Date: 29 Sep 2011

 

This presentation covers:

  • why is the determination of "source" important?
  • what is the meaning of Australia and what is its impact on the determination of "source"?
  • what is the meaning of the "source" of income?
    • common law "source" rules
    • statutory "source" rules
    • double tax agreements ("DTAs")
  • what complexities can arise when determining "source"?
  • current issues relating to the "source" of income.

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Author(s)

Individual Session

How is source determined?

Author(s): Cory Hillier , Kai-Chen Chang
Materials from this session:

Details

  • Published By: Kai-Chen Chang
  • Published On:29 Sep 2011
  • Took place at:The Oakes on Collins, Melbourne

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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Finance Investment 2011

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