2019

The secret sauce of source

Source: New South Wales

Published Date: 18 Sep 2019

 

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This paper covers:

  • rationale of the deemed source rule
  • the history of the rule
  • a brief survey of Australian source rules
  • the deemed source rule in operation
  • observations on the deemed source rule
  • exceptions to the deemed source rules.

Individual Session

The secret sauce of source

Author(s): David Watkins , Abdol Mostafavi
Materials from this session:

Details

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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