Litigation Residency 2015

When is a company incorporated outside Australia a resident of Australia?

Source: National

Published Date: 18 Mar 2015

 

This presentation covers:

  • tax residence rules for companies: s 6(1) definition of resident and the relevance of central management and control
  • the case law on central management and control
  • Hua Wang Bank Berhad v Commissioner of Taxation [2014] FCA 1392
  • the future of corporate residence principles.

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Individual Session

When is a company incorporated outside Australia a resident of Australia?

Author(s): Chloe Burnett

Details

  • Published By: Chloe Burnett
  • Published On:18 Mar 2015
  • Took place at:RACV Royal Pines, Gold Coast

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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Litigation Residency 2015 Corporate tax

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