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NRTC - Part 6B: Australian corporate tax residency

Wednesday, 18 November 2020 - 1:10 PM to
2:10 PM

Registration Time:

Member Price: $75.00

Non Member Price: $95.00

CPD hours:1.00

The High Court’s decision in Bywater and subsequent ATO guidance have fundamentally changed the way in which taxpayers and advisors should be approaching corporate tax residency matters.

This session will outline the current landscape in relation to corporate tax residency, provide some practical insights into the challenges facing companies and how they can be managed:

Why is tax residency so critical - the “so what” of tax residency
Residency case law
What is “central management and control”?
ATO Guidance TR 2018/5 and PCG 2018/9
The Board of Taxation review
Interaction with Tax Treaties, including the MLI
Governance and practical implications