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April Melbourne Breakfast Club

Thursday, 18 April 2019 - 7:30 AM to
Thursday, 18 April 2019 - 9:00 AM
Leonda By The Yarra 2 Wallen Road, Hawthorn, VIC Australia

Registration Time: 07:15:00 AM

Member Price: $250.00

Non Member Price: $295.00

CPD hours:1.50

Recent Developments in the Tax Residence of Individuals, Companies and Trusts

'Residency has been a hot topic with the BOT Consultation Guide on the review of the rules for the tax residence of individuals released in September 2018, and the Federal Court decision in Harding’s case; as well as the issue of TR2018/5 and draft PCG 2018/D3, concerning the tax residence of companies following the High Court decision in Bywater. The guidance on the residence of companies also flows over into the residence of trusts.

This session will cover:

The legislative provisions

  • The cases interpreting those provisions over time, bearing in mind globalisation and the changes in work / travel patterns in more recent times
  • The proposed changes to the legislation for residency of individuals
  • The change in interpretation of the legislation for residency of companies following Bywater
  • The flow-on consequences for the residence of trusts

Presented by:

  • Robert Gordon, CTA, Pointon Partners

Special Offer
Current subscribers to the Tax Institute’s 2019 Breakfast Club Series can receive $100 off each attendee’s registration to four planned full day events, including: Super Day (6 March @ Kooyong Lawn Tennis Club, Kooyong), SME Day 1, SME Day 2 and Property Day.