Note: This event is a repeat of the same event held on 13 August 2008 in Sydney. All papers have been updated, some significantly.
This intermediate-level event was aimed at practitioners wanting a good understanding of Australia's international tax system. It was intended for practitioners with a predominant income tax background but not for those who are experienced in how Australia's international tax regime operates. Topics covered included:
- how Australian residents are taxed; who is considered a resident?
- how Australian sourced income is taxed; how is source determined?
- what are the exceptions and extensions to the foregoing rules?
- what anti-profit shifting measures operate?
- what is the impact of Australia's Double Tax Agreements?
- how do international withholding taxes work?
- how are Australian expatriates taxed?
- how are foreign expatriates working in Australia taxed?