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Registration Time: 07:15:00 AM
Member Price: $180.00
Non Member Price: $200.00
CPD hours:1.50
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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 provisionsThe cases interpreting those provisions over time, bearing in mind globalisation and the changes in work / travel patterns in more recent timesThe proposed changes to the legislation for residency of individualsThe change in interpretation of the legislation for residency of companies following BywaterThe flow-on consequences for the residence of trustsPresented by: Robert Gordon, CTA, Pointon PartnersSpecial OfferCurrent 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.
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
Presented by:
Special OfferCurrent 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.