Residency 2013

Residence of individuals

Source: New South Wales

Published Date: 6 Jun 2013

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

The question of residency has always been problematic and the changes to s 23AG have increased its importance. A string of recent cases demonstrate the importance, and lack of clarity, in this area.

Thsi paper covers:

  • residency rules – dangerous misunderstandings
  • recent cases
  • substantiation of non-residence status
  • flow-on consequences for employers
  • taxation of benefits – where are they now taxable?

Individual Session

Residence of individuals

Author(s): Sanjay Wavde
Materials from this session:

Details

  • Published By: Sanjay Wavde
  • Published On:6 Jun 2013
  • Took place at:Hilton, Sydney

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.

Tags

Residency 2013

Share this page