This video is a filmed session from the NSW 8th Annual Tax Forum, powerpoint slides are incorporated with the presentation.
This video covers:
- the distinction between a resident of Australia and a non-resident with particular reference to cases in the last few years
- residence test for companies, individuals, trusts, self managed superannuation funds and partnerships. What has changed?
- residence test in double tax agreements
- non-residents and attribution
- calculating the 50% CGT discount for non-residents.